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Horses are livestock - when they are part of a business. It has nothing 
to do with producing "meat, fiber, etc." In FL, KY, NY, CA, MD, etc. the 
racing industry is strong and horses are live stock and accounts for a 
large segment of the ag economy. In FL you it is difficult get an ag 
exception on your land with horses unless you have a breeding or racing 
operation. On the other hand you throw a few cows out there and there 
are no questions.

Horses in general are not considered "livestock" for the basis of 
property tax breaks unless they are used as part of a business of 
breeding or racing. I have friend who is a clinical psychologist that 
uses horses in her practice. She fought long and hard for her ag 
exception but did get it because horses are an integral part of her 
practice.

So basically horses are "companion animals" at least here unless 
established otherwise.

Tx Trigger wrote:
> Not everyone views a horse as a companion animal. Some in fact, do NOT 
> want that designation, as some states / counties give tax breaks for 
> livestock, and horses can qualify as such. But not if they have the 
> designation as a "companion animal". Now I don't think a horse should 
> be viewed as livestock personally, for "tax breaks" unless they 
> produce something, such as meat, fiber, or are used to work an 
> establishment that produces such, like a cattle ranch would use horses 
> to work the ranch.


--

“It doesn't matter how beautiful your theory is, it doesn't matter how 
smart you are. If it doesn't agree with experiment, it's wrong” Richard 
Feynman, Nobel Laureate in Physics


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