The trade union stated it will get the views of thousands of its members in schools and cleansing, with the ballot opening on June 10 and closing on July 26.
If members vote for industrial action, then strikes could begin in August at the beginning of the new school term.
Unite stated it this was a response to the 2 per cent pay offer from the Convention of Scottish Local Authorities’ (COSLA), which was subsequently rejected.
Back in April, thousands of Unite local government workers made it clear they would be prepared to take industrial action.
The union stated it is estimated half of Scotland’s 250,000 local authority workers are earning less than £25,000 a year for a 37-hour week.
Sharon Graham, Unite general secretary, said: “Unite will now ballot thousands of our members across every one of Scotland’s thirty-two local authorities. The last offer on the table from the employer was a pathetic two per cent.
"When the broader cost of living has now hit 11.1 per cent, this is a huge pay cut and simply not acceptable when workers face punishing living costs.”
Unite industrial officer Wendy Dunsmore added: “There has been some acknowledgement by COSLA that the two per cent offer is nowhere near good enough and local government workers deserve a significant increase.
"However, we now need action not words and more letters, or strike action is on the horizon.”