This paper proposes the use of a second order Taylor-Kalman-Fourier filter for reliable estimation of current and voltage phasors and their application for distance relays in order to estimate the line's impedance. The proposed filter improves the relay's steady-state and transient responses, with respect to the well-known discrete Fourier transform, which is the most used tool in transmission line protection and in phasor measurement units. Three-phase and single-phase simulations are carried out in order to assess the proposed application.