Up to 40 jobs are under threat and three buildings are to be sold by a council in Northamptonshire aiming to cut £3.2m from its budget.
Wellingborough council met on Wednesday and rejected any increase in council tax, preferring instead to make cuts.
Deputy leader Paul Bell said no front line services would be affected.
Money could be saved by restructuring and cutting back room jobs such as caretakers, cleaners, customer service and reception staff, he said.
"We have used reserves in the past to supplement the annual budget," Mr Bell, of the Conservative-run council, said.
"This is no longer an option as we are running out of money.
"But the council is open to hear opinions by letter or by using the consultation page on the website."
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