Hall County has now mailed residential, commercial, industrial and agriculture property tax assessments, but most land and building owners will not see any change in valuation this year. The notices are not to be confused with an actual tax bill, but rather are an estimate based on the current assessed value and tax rate approved last year. In 2014, controversial reassessments drove up taxes on about 90 percent of lakefront properties and prompted more than 5,000 appeals, but these owners were spared this time around.