The Labour-run administration at Aberdeen City Council has said it is still considering whether or not to increase council tax.
Councils across Scotland are in the process of setting their budgets, with many opting to increase the tax by 3%.
Aberdeen councillors are due to meet to set the rate on Wednesday 22 February.
The local authority warned last week that it faced making savings of more than £21m. It also said staff numbers could be cut.
Finance convenor Willie Young told BBC Scotland that the administration was still deciding if council tax rates should be raised.