Perpanjangan Hak Guna Bangunan yang telah berakhir jangka waktunya menyebabkan hak atas tanah menjadi hapus. Menurut Pasal 18 ayat (1) huruf d UUHT HakTanggungan tersebut dapat hapus dikarenakan hapus nya hak atas tanah yang dibebani Hak Tanggungan.Oleh karena itu harus dilakukan pembaharuan hak dan kemudian pembebanan Hak Tanggungan baru. Adapun pokok permasalahan dalam tesis ini adalah bagaimana kedudukan Hak Tanggungan terhadap pembaharuan Hak Guna Bangunan yang masih dibebani Hak Tanggungan serta bagaimana kekuatan hukum Surat Kuasa Membebankan Hak Tanggungan terhadap pembaharuan Hak Guna Bangunan yang masih dibebani Hak Tanggungan. Penelitian ini dilakukan secara normatif. Berdasarkan hasil analisis bahwa kedudukan Hak Tanggungan menjadi hapus dan pemegang Hak Tanggungan tidak lagi menjadi kreditur preferen melainkan kreditur konkuren. Sedangkan kekuatan hukum Surat Kuasa Membebankan Hak Tanggungan dalam hal pembaharuan hak atas tanah tidak mempunyai kekuatan hukum dan tidak dapat dipakai sebagai dasar pembuatan Akta Pemberian Hak Tangungan atas obyek hak atas tanah yang baru, kecuali diterbitkannya Surat Kuasa Membebankan Hak Tanggungan baru.

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The lengthened of Building Function Right that have been end about its term of time make the right of the land became lost. According Article 18 point (1) letter d UUHT of such Burden Right can lost because loss of the right on the land that burdened by The Burden Right. Because of that it must be done the reformation on the right and after that be burdened new Burden Right. There is main problem in this thesis is how about the position of Burden Right to the renewal right of Building which is still burdened by the Burden Right and also how about the enforcement of law to the letter of authority in burdening of the Burden Right to the renewal right of Building which still be Burdened by burden right. This research be done formatively.

Base on the result of analyzes whereas the position of Burden Right became lost and the holder of Burden Right do not became creditor of preference but creditor of congruent. Meanwhile the Enforcement of Law of the letter of authority in burdening of the Burden Right in the matter of reformation of the right on land do not have law enforcement again and can not be used as the parameter in making the act in giving Burden Right on the object of right on new land, except its issued the Letter of Authority in burdening of the new Burden Right.