Should I refinance my mortgage even if home value has decreased?

We have been in our home for 3 years under a 30year Fixed mortgage. Our current rate is 6.75% and we had put just over 20% when it was initially bought for $264K. Our current principal balance is at $204,604 which is what I assume is the amount that the new mortgage is based off of. If our home value went down due to the market and that it was bought when the market was high, should we look at refinancing if the rate we can get is around 5.25-5.5%?

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