SF Property Tax Appeal - Accept Their Settlement Offer or Fight in Hearing?

I appealed my 2025 property taxes and am finally supposed to have my hearing today. The base value was 1.33mm and I appealed for 1.1mm. I have 5 comps that imply a value ranging from ~$900k-$1.22mm so I feel pretty confident about my support.

That being said, the City reached out with a settlement offer at $1.2mm. I am trying to figure out if I should take that or continue on to my hearing and try to fight it? Do they choose between my settlement offer and the value I requested? Is it a whole new value that could be higher than the settlement? If it is the latter, how often does it go above the settlement figure?

If anyone has experience with these hearings I would really appreciate hearing about your experience!