The Scottish government is set to explore possible replacements to council tax as part of an overhaul of the current system.
Finance secretary Shona Robison announced the process will begin this year, working with local authority body Cosla to first gather expert advice before progressing to public consultations.
Ms Robison, STV reports, said: “Partnering with Cosla, we want to examine ways to make council tax fairer, which will help to continue to deliver better public services across Scotland.
“By working closely with local authorities and listening to the public, we will be seeking a consensus on a local taxation system that is fairer, financially sustainable and fits a modern Scotland.”
Katie Hagmann, Cosla resources spokeswoman, said: “Local authorities wish to see a fair and proportionate council tax, which benefits people and communities.
“Cosla is looking forward to working with the Scottish government on a programme of engagement with the public, with the shared goal of achieving a better, fairer system of local taxation.”
Changes to the system are likely to need legislative change to proceed, meaning implementation would not be before next year's election.