Much Hoole parish council has set its 2017/18 precept at £52,969 – because it wants to provide another £23,000 to the village hall building fund.
It also wants to help move the village scout hut, adding another £18,600.
But the parish council has stressed the figures are a one-off and will not be repeated.
The parish council resolved in January to add these items to the draft budget and write an explanation why the precept had risen in its next newsletter to residents.
But Chris Watson, of Swallowfield, Much Hoole, said: “How do they even arrive at this figure?
“Where does this end? Hardly right when all other services being drastically cut. Rather give it to social care.”
Another resident said: “Is this the biggest Parish Council tax increase in the country? In my case the Parish Council tax part of the bill has gone from £16.76 in 2016 to £58.84 in 2017 an increase of over £42.00.
“How can they justify such an eye watering increase and who gave them the mandate to impose this exorbitant charge?”
Parish council chairman Eunice Houghton said the payment was a one-off and meant £1 a week extra for most residents. She said: “I can understand why people will be wondering about it and that is why we explained it all in the newsletter.”