A recent article written on the Houzz website provides valuable insight regarding the ideal mounting height for your television depending on the conditions, main intended usage, and objectives of the space.  For example, maybe a particular height may be too high for viewing from a couch, however if the intended use of the television screen is during a social gathering where guests are supposed to be standing, then the mounting height will be different.

Check out the original article here: How High Should you Mount your TV?