Form for listing all registered and show horses owned as of January 1, regardless of location.
A racehorse is any live horse eligible to participate in or produce foals for parimutuel racing in California. This excludes horses over three years old (four for Arabians) that haven't raced or bred for racing in the past two years.
Do not list racehorses, pets, or horses qualifying for the business inventory exemption. See form instructions for details.
