You may file a payment under protest only if you did not file an equalization appeal on the same property for the same tax year. If you have protested your first half payment of taxes, you may not protest your second half payment. You must file the Protest Form and pay the first half taxes due by December 20. If your taxes are paid by an escrow agent, you must file your protest no later than Jaunuary 31. After the deadline, any protests must be filed at the time taxes are paid.