Beginning in tax year 2027, every South Dakota homeowner would receive a $400 per-property tax credit
Provide an annual $400 property tax credit for every homeowner beginning in tax year 2027.
Occurrences
Under Johnson’s plan, nearly all first-time homebuyers would receive a larger credit which would zero out property taxes for the first two years of homeownership.
Evidence
In the Property Tax Relief section, the campaign says that beginning in tax year 2027 every South Dakota homeowner would receive a $400 per-property tax credit.
The Senate journal reports that Governor Rhoden approved SB 245 on March 12, 2026; SB 245 is the act to create the homeowner property tax reduction fund.
Assessments
A related South Dakota homeowner property-tax relief law was approved in 2026 for tax year 2027, but the available evidence does not show that Dusty Johnson, a federal officeholder, wrote, sponsored, or materially advanced it. The enacted measure also is not the exact promised annual $400 per-property credit for every homeowner; it is a fund-based reduction for owner-occupied single-family dwellings. That supports partial credit for a similar policy outcome, not full delivery of Johnson's specific promise.