SNP leader Alex Salmond is currently at the Commonwealth Games, in Delhi. The SNP is considering an extended council tax freeze, as part of its core message to voters for the Holyrood elections in May.
Party strategists believe the issue could offer a clear dividing line between the SNP and Labour.
The move will come as the SNP’s four-day annual conference opens in Perth.
The party is seeking a historic second term in power at Holyrood, after it won power for the first time in the 2007 Scottish Parliament elections.
The SNP has funded a council tax freeze each year since entering government and, in an appeal to voters on a new policy debate website, the party wants to continue discussion on the issue.
The Nationalists say they will protect family budgets, while Labour would put up the tax.
The conference will also focus on the SNP’s achievements in power, including cutting NHS waiting times to a “record low”, building or refurbishing more than 300 schools and putting more than 1,000 extra police on the streets.
But the SNP government has also come under opposition fire for dropping key pledges, including seeking to introduce local income tax and bringing forward an independence referendum bill.
The Perth conference will open with a video message from First Minister Alex Salmond, currently at the Commonwealth Games in Delhi.
Education Secretary Mike Russell will also deliver a keynote speech to delegates.
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