The consultation is the work of a cross-party commission on local tax reforms with a report expected to be put before the Scottish Government and COSLA later this year.
Co-chair of the commission is the minister for local government, Marco Biagi, and COSLA president David O’Neil.
Mr Biagi said: “The present council tax is universally acknowledged as being unfair but our public services depend on the £2billion of funding it delivers each year.
“The views of Scotland’s 2.4million council tax payers are fundamental to our understanding of other potential systems and their likely success.
“The Commission on Local Tax Reform will consider progressive, workable and fair systems, taking into account domestic and international evidence on tax powers and wealth distribution, the autonomy and accountability of local government, and the impact on individuals who pay the tax.”
Mr O’Neil agreed, adding: “Across Scotland people are looking for the debate to break new ground, and that’s why I am determined that this Commission will be listening to people and organisations from all parts of the country, and setting out what it would take to give our local communities a real say about what matters most to them, and the best way to pay for it.
“I know that these issues really matter to people and we will be listening closely to what we hear.”
Anyone wishing to make their views known to the commission can do so online via www.localtaxcommission.scot at any time from now until the deadline for replies on June 22.