Currently, Scotland has eight council tax bands, from A to H.
Rates can be altered by local authorities, meaning they vary across the country.
Under the government proposals, two new bands would be created. Band I would be for homes valued between £1m and £2m, and band J for homes worth more than that.
The average annual bill for households in the current highest bracket – Band H – is about £4,051, according to the government.
The bill for homes in the new Band I could rise to about £4,800 under the proposals.
House in Band J face a potential increase to about £7,651.
