The proposed 1.9 per cent increase in council tax is just one way the authority plans to balance its books from April.
One other measure is cutting its support to Police Community Support Officers (Pcsos) from £1.5m to £1.2m.
A council spokesman said: “The Police and Crime Commissioner and Lincolnshire Police are aware of our proposals, but we do not know if they intend to retain or change the current numbers of Pcso. We’re working with the police to ensure that Pcsos work as effectively as possible.”
The budget also reveals that the Lincolnshire Road Safety Partnership (LRSP) is to be ‘challenged’ to become self-funding by 2016.
The LRSP has a budget of £2.2m, to which the council contributes £500,000. The rest is income from road safety courses.
A council spokesman said: “We predict this income will increase over future years, which, combined with a reduction in the partnership’s promotional activities, means the council can progressively reduce its contribution over the next three years.”
LRSP communications manager John Siddle said a business case was already in place for it to be self-funding from next year.
Elsewhere, certain areas are in line to be protected, including tourism, in light of the 800th anniversary of the Magna Carta being signed, and winter road maintenance.