Eminent Domain Reporting

The Eminent Domain Database Law requires public and private entities, including common carriers, authorized by the State under a general or special law to exercise the power of eminent domain to report specified information to the Comptroller. Entities with eminent domain powers must determine whether they are required to report information to the Comptroller.

Entities will use the Comptroller's reporting form to submit an updated report to the Comptroller's office by February 1 of each year. A newly created entity (or an entity that is newly granted eminent domain powers by Texas) is not required to report information until 180 days after it receives its powers.

The Comptroller's office is required to collect and post the following information online:

1. the entity’s full legal name;
2. the entity’s address and public contact information;
3. the name and contact information of the appropriate officer, or other person, representing the entity;
4. the type of entity;
5. the legal provision(s) granting the entity's eminent domain authority;
6. the focus or scope of the eminent domain authority granted to the entity;
7. the earliest date the entity had authority to exercise the power of eminent domain;
8. the entity’s taxpayer identification number, if any;
9. whether the entity exercised its eminent domain authority in the preceding calendar year by filing a condemnation petition under Section 21.012, Property Code; and
10. the entity’s Internet website address or, if the entity does not operate an Internet website, contact information to enable the public to obtain information from the entity.

Reporting entities have up to 90 days to report changes in previously submitted information. Changes that have been submitted will be reviewed by the Comptroller and posted to the database.

The submission, failure to submit, or late submission of eminent domain information by an entity under the Eminent Domain Database Law does not affect the entity's authority to exercise the power of eminent domain. If an entity does not timely report required information and does not cure its failure after notice from the Comptroller, it may be subject to a maximum penalty of $2,000 and listed as a noncompliant entity. The Comptroller has no means to determine if an entity should report information or if reported information has changed.

Senate Bill 18, passed in 2011, required public and private entities granted eminent domain powers in Texas to submit a letter identifying their eminent domain authority to the Comptroller's office by certified mail, return receipt requested, on or before December 31, 2012. The Eminent Domain Database Law, passed in 2015, provides for a new eminent domain database, separate and apart from the information reported by letter to the Comptroller under SB 18. Each law is a separate act that stands on its own.

If you are filing the first report for an entity that has never filed before, you will need an eSystems account and your entity's 11-digit Texas taxpayer ID (TPID).

Select File First Report.

Follow the instructions to complete the report.

Make note of your Eminent Domain ID.

If you are updating a previously filed report you will need an eSystems account log in, your entity's 11-digit Texas taxpayer ID (TPID), and your entity's 6-digit eminent domain ID.

If your entity has submitted reports in the past and has been issued a unique Eminent Domain number, select Continue.

Access the previously filed report byselecting the Eminent Domain ID in the list of previously filed reports; or enter your Eminent Domain ID and TPID and select Continue

The report will be pre-populated with the information previously submitted.

Follow the instructions to edit or complete the report.

• If your entity pays franchise tax, you can search by name or FEIN.
• If your entity collects sales tax, you can search by name or FEIN.
• If your entity has tax-exempt status, you can search by name.
• If your entity does not have a TPID, you can request one by emailing [email protected].
  Please include the following information with your request:
  • Entity name
  • FEIN
  • Address
  • Phone number
  • Email address
  • Primary contact name

It is a 6-digit number starting with 73. It was included on the confirmation page when the entity submitted its last report. If you do not know it, please email us or call 844-519-5676.