Property owners have the right to a fair and impartial review of their notice of protest to ensure that their property is correctly valued and assessed. The process by which local jurisdictions adopt their budgets and corresponding tax rates should be open, accessible, and understandable to the public so that taxpayers can meaningfully and intelligently participate in those decisions. The public should be aware when local jurisdictions raise property taxes by either increasing tax rates or failing to lower rates as appraisals rise.