The first proposal for council tax levels in Dumfries and Galloway for the year ahead has been tabled.
Conservative councillors have tabled a 3% tax increase plan
Conservative councillors have gone public with plans to increase the rate by 3% at Thursday's budget meeting.
The minority Labour administration said its proposals were still to be finalised but should be either in line with or below inflation.
SNP, Independent and Lib Dem councillors have been working on a joint budget as the Alliance Group.
Last year the ruling coalition on Dumfries and Galloway Council stood down after failing to push its budget proposals through.
Instead, Labour spending plans were agreed - with the support of Conservative councillors.
This time around the Tory group has been the first to make its budget public and challenged other groups to support the proposal.
The ruling administration in neighbouring Scottish Borders recently tabled plans to increase council tax by 1.9%.
Both authorities will finalise their budgets at meetings on Thursday.