Bartlett has a property tax rate of $4.21 per $ 100 and expects an increase in expenses of $185,000 over the current commitment of $9,868,910. The town must increase the tax rate or reassess property values. A reassessment would cost the town $62,500 and would increase the assessed value of property in the town to $251,500,000. Should the town increase the tax rate or reassess property if the town currently has an assessed valuation of $227,768,000?