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
legacy_unverified · Source version not recorded · locator unknown
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.
legacy_unverified · Source version not recorded · locator unknown
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.