transparency

Eminent Domain Reporting

Overview

In 2015, the 84th Legislature passed Senate Bill 1812 (SB 1812), a transparency bill that mandates the Comptroller of Public Accounts to create an online eminent domain database. SB 1812 amended Government Code, Section 2206.151-157, requiring public and private entities with eminent domain authority to report specific information to the Comptroller for posting. Learn more about the database.

Reporting Requirements

The 3-month reporting period for eminent domain begins on November 1st and closes on February 1st, however reports may also be updated at any time throughout the entire year. View the reporting details webpage for what is included in the report. See below for further guidance on reporting.

Note: Any reports submitted prior to Nov. 1 opening window will update the previous year's report.

Who must report eminent domain information?

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.

When must an Entity submit its eminent domain information?

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.

When must an Entity report any changes to its reported eminent domain information?

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.

Is there a penalty for noncompliance?

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.

What is the difference between SB 18 and SB 1812?

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.

Online Reporting

The eminent domain reporting period begins Nov. 1 and reports are due by Feb. 1. All reporting is completed through the Comptroller's eSystems, a secure online portal for a variety of online transactions. If the reported information changes following the first report, entities can edit future reports any time prior to the start of the next reporting period. Please log in to eSystems to file or update your report.

Once you have completed the entity's first report, you will receive a confirmation and an Eminent Domain ID. Please make a note of the Eminent Domain ID; it will be needed to update the entity's report in the future.

Submitting or Updating for a Previously Filed Entity

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.

  1. Log in to eSystems
  2. Select Eminent Domain from the eSystems Menu
  3. Choose “Continue”
  4. Access the previously filed report by:
    • Clicking the blue Eminent Domain ID in the list of previously filed reports; OR
    • Entering your Eminent Domain ID and TPID and pressing Continue
  5. The report will be pre-populated with the information previously submitted
Filing an Entity's First Report

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).

  1. Log in to eSystems.
  2. Select Eminent Domain from the eSystems Menu.
  3. Choose File First Report.
New eSystems User

Whether you are filing your entity's first eminent domain report or updating a report previously filed by someone else, you can start by creating an account in eSystems.

  1. Go to eSystems login page.
  2. Select sign up.
  3. Follow the steps to create a new profile.
Can't Remember Your eSystems Login?
Don't know your entity's TPID?
Don't know your entity's Eminent Domain ID?

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.

If you have any questions regarding eminent domain reporting or the eminent domain database, please email us or call 844-519-5676.