Niagara Falls Mayor Paul Dyster will look for a mix of job cuts and tax hikes to balance his city's budget in 2013.
The spending proposal will eliminate 27 positions, nine of which are currently vacant.
The mayor says the budget is unavoidable while the Seneca Casino continues to withhold millions in revenue sharing payments from the city.
Under the plan, residential property taxes will rise 8.3 percent while businesses face a 5 percent boost on their property taxes.
The Niagara Falls City Council must review the budget before it can be approved.
A public hearing is scheduled for November 13th.