Lincolnshire County Council is set to raise its share of council tax by 3.9% and make cuts of £22 million in a bid to balance the budget.
Senior county councillors agreed the proposals at a meeting of the Executive on Tuesday, December 19.
The 3.9% rise in council tax is the maximum allowed by government, and includes the 2% precept for authorities with adult social care responsibilities.
Councillors also agreed to find savings of £22 million and use £30 million of reserves to set a balanced two-year budget.
The proposals will have to be voted on by the full council on February 23, 2018.
Lincolnshire County Council leader Martin Hill said: “Basically, the backdrop is that we have had a reduction of government funding of some £15 million.
“We’ve also got cost pressures including inflation of some £23 million.
“So it’s quite a difficult backdrop just to keep the council running efficiently.
“We are confident we can see through the next two years as long as there are no major changes in government policy.
“In future years, we need to to make sure our fairer funding campaign carries on, which of course could bring in another £116 million into Greater Lincolnshire.”