Council Tax Increase

How predicable can the Tory County and Borough Councils be in their Council tax settings?

Every fourth year we have a County Election with no Borough Elections that year. Every fourth year we seem to have a relatively small increase in the County precept and a large increase Borough Council tax. That was last year. Guess which year we are now

The year before last it was a 4.25% for the County and last year (County Election year) but 1.9%.
Last year, (no Borough Elections) the Borough required a 4.96% increase which was a "gnats" below the the Government’s requirement of 5%. They were clearly sailing close to wind and must have just missed being capped,

This year, Borough Elections this year, the increase is about 3%. Since it is so high this year it could be that they must be having some financial problems,