The Scottish government has proposed raising council tax by as much as 22.5% for homes in higher bands.
Rates for homes in bands E, F, G and H would be increased on a sliding scale of 7.5%, 12.5%, 17.5% and 22.5% under the plans, which were first leaked to the press last month.
The Scottish government said it was aiming to make taxation fairer.
But the “bombshell proposals” have been criticised by opposition MSPs.
Details of the plans were revealed by the Daily Record newspaper last month after it obtained a Cosla report.
The proposals have now been formally unveiled by the government, with a consultation being held to allow the public to give their views.
Scotland’s council tax bands, ranging from A to H, are based on a property’s assumed capital value as of 1 April 1991, while newer properties are assigned a nominal 1991 value.