Stan the question is a good one and the answer is different for everybody.
My advice would be since it's a 3 speed auto, just put the tires on first, see how it drives and if you feel the engine lugs then consider regearing, if you have 4.10's to begin with you might be happy just the way it is. 32's aren't terribly big tires, I personally would try it with the stock gearing first, since a 3 speed auto does not have an overdrive it might be ok, if not you can still regear
By the way Happy newyear, good health a job and lots of Jeeping to all