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.
The form and instructions linked below are only to be used as an attachment to the original BOE 571-J1 as printed and mailed by the Assessor (Revenue and Taxation §441.5). If you did not receive an original BOE-571-J1 in the mail, please contact the Assessor's Business Personal Property Division at (559) 636-5159 or AssessorBPP@tularecounty.ca.gov.
