Commercial property owners are bracing for the financial burden of reassessments on land and building values this year as Hall County officials weigh the option of a tax increase. During a 45-day period between mid-April and early June, 2,789 appeals were made on reassessments, with 1,226 coming from commercial and industrial properties, or about 29 percent of all such properties in the county. “It shows incredible heat that has been applied to the commercial property owner as a result of (Hall County’s) arbitrary reassessments,” said Frank Norton Jr., CEO and chairman of The Norton Agency, a Gainesville-based real estate firm.