lesschumras….
The elected BOE does submit a budget request to the First Selectman (no they don’t have to justify it, just have line items). He then decides what to submit to the Board of Finance and the Town Council (the only entity who actually votes on it).
CT by law does not allow a municipality to fund their Public Schools at an amount less than the previous year (without an act of the legislature….example a major employer leaves town and the school population drops more than 10%).
There is no school tax in CT, only local property taxes which support the entire municipal government. I used to own a cottage in the Catskills that was assessed fro $800. The property tax was $12 per year, but the county school tax was $600. I let the inherited shack go for back taxes.