The protests have forced the district to reduce expenses and look for efficiencies everywhere. "Everything is under a microscope," Bronk said.

All staff took a pay freeze, including a freeze on insurance benefits, and responsibilities have shifted so employees are doing more for the same pay, he said.

Laurel also has been accessing the escrow account as needed. Bronk estimated the district has requested about 75 percent of what it would normally receive.

Laurel schools have received $1.68 million so far from the escrow account, Lenington said.

"We live from tax payday to tax payday. In November we were broke in the general fund," Bronk said. The general fund, he said, has no reserves, which typically help budgets through the summer to the November tax collections.

The Lockwood School District could be facing a similar situation if ExxonMobil protests its taxes. Refinery officials recently met with county and Lockwood school representatives to discuss how a protest would affect the school's budget.

"We are trying to understand the relationship between a large taxpayer's protest and the school budgeting process," said Pam Malek, ExxonMobil spokeswoman.