Lancaster has a property tax rate of $0.0162 per $ 1 of assessed property valuation and expects an increase in expenses of $85,000 over the current budget of $ 1,206,000. The city must increase the tax rate or reassess property values. A reassessment would cost the city $28,500 and would increase the assessed value of property in the city to $85,443,000. Should the city increase the tax rate or reassess property?