Conn. Gen. Stat. § 12-129d

(b) The Secretary of the Office of Policy and Management shall, on or before September first, annually, certify to the Comptroller the amount due each municipality under the provisions of subsection (a) of this section, including any modification of such claim made prior to September first, and the Comptroller shall draw an order on the Treasurer on or before the fifth business day following September first and the Treasurer shall pay the amount thereof to such municipality on or before the fifteenth day of September following. If any modification is made as the result of the provisions of subsection (a) of this section on or after the August fifteenth following the date on which the tax collector has provided the amount of tax revenue in question, any adjustments to the amount due to any municipality for the period for which such modification was made shall be made in the next payment the Treasurer shall make to such municipality pursuant to this section.

(c) The amount of state payment to each municipality as reimbursement for the revenue loss related to the tax relief given to individuals pursuant to 12-129b shall be reduced proportionately in the event that the total amount payable to all municipalities for this program exceeds the amount appropriated.

See Sec. 12-120b re uniform administrative procedure for appeals related to state-reimbursed property tax exemptions, credits and rebates.

Section does not provide an applicant for municipal tax relief an avenue of appeal in the Superior Court. 182 CA 855.