Kemkaran said Reform would prefer not to propose a council tax increase at all.
But she added that given “the dire legacy we inherited”, alongside an unprecedented rise in demands and costs for services, “this is simply not possible”.
The budget papers said the proposals are balanced by £25 million in “one-off measures”.
Hook claimed the budget sells off assets to pay for day-to-day spending.
“You can only sell an asset once,” he said.
Adult social care and health is “one of the most critical threats to the council’s financial resilience”, budget documents show.
There was an overspend of £49.7m in this area this financial year.