Florida-bred Incentives




Florida has a mild climate meaning horses training here miss very few days of training due to weather/frozen ground and is suitable for mares in foal. This is also good for foals who won’t be on frozen ground.


Florida has a tax friendly, pro-business environment

- No tax on stallion seasons

- Horses purchased from original breeder are sales tax exempt

- Florida’s greenbelt exemption provides property tax breaks for Florida horse farms

- No personal state income tax

- No individual capital gains tax

- Feed/animal health items are tax exempt

- Affordable worker’s comp insurance and insurance in general


Florida boasts of excellent specialized facilities

- Ocala is a concentrated breeding region and has more horse/ponies that any other county in the U.S. so there are a wealth of veterinary specialists, veterinary reproductive services, training centers, tack and feed shops which leads to a competitive marketplace and good pricing for horse owners

- Florida produces 9% of the annual foal crop in North America so there are a large number of excellent mare care facilities for breeders

-In season, Florida has more than 15,000 thoroughbreds-in-training in training centers over dirt, turf and artificial surfaces and there is an abundance of training center options for all price points


Owner Awards


are paid by the individual Florida tracks to the owner of a FTBOA registered Florida-Bred winner of certain races. Contact FHBPA for details. The payment of the FOA is based upon a percentage of gross purse. (Gulfstream Park West (formerly Calder), Gulfstream and Tampa)

Breeder Awards

How does the program operate? Where do the monies for the program come from and how are the awards paid out?

A: Breeders’ awards are paid out by the Florida Thoroughbred Breeders’ and Owners’ Association according to Florida statutes. Each year the FTBOA prepares a plan of payment which has to be approved by the Florida Department of Business Regulation, Division of Pari-Mutuel Wagering. In submitting each year’s payment plan to the Department, we have to project the total revenues to be received and then we must estimate the number of eligible Florida-bred winners.

Pari-mutuel legislation designates the source of revenue for the breeders’ incentive program as a percentage of the daily pari-mutuel handle. Under the provision of Florida statutes, a percentage of the combined on-track and inter-track pari-mutuel handle and a percentage of the income from the outgoing interstate simulcasts will be allocated to the breeders’ incentive program. Breeders’ Awards, along with a Florida-bred Stakes Program, comprise the breeders’ incentive program.

In accordance with Chapter 550.26165(2)(3) of the Florida statutes, a plan for the payment of Breeders’ Awards for each year ending December 31 must be filed with the Division of Pari-Mutuel Wagering.

Breeder awards are paid at 10% of the announced gross purse on FTBOA-registered Florida-bred winners, paid 3% on second place and 2% on third place finishers.

Breeding, Stallion Register


Stallion Awards

Stallion awards are paid to the owners of thoroughbred stallions lawfully registered with the FTBOA and siring FTBOA-registered Florida-breds that finish first in a listed black-type stakes race at a Florida thoroughbred track during the 2020 calendar year. The stallion must have been registered with the FTBOA in the year of conception of the winning horse and each year thereafter, including the 2020 year.

Stallion awards are paid out at a uniform rate of 15% of the announced gross purse, with each stallion award limited to no more than $15,000. As used herein, “announced gross purse” shall have the same meaning as previously set forth for breeder awards.


These awards are paid quarterly. Stallion registration and residency guidelines are outlined in State Statute 550 and also found on the stallion registration form located at


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Florida Thoroughbred Breeders' & Owners' Association
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352-629-2160 | Fax: 352-629-3603