I like the idea of a single flat rate for weanlings/yearlings based on one price, rather than the stud fee, though. Theoretically I can see better-bred horses being coddled more, but higher stud fees doesn’t necessarily mean better bred. There are plenty of studs who stand for 10k or less who have good lines and proven progeny records vs. freshman stallions or stallions with 30+ racing foals and only a handful can run straight.
I know this is an old thread, but now that I have more time to contribute I’ve finally gone back through the forum to read many threads. In addition with taxes, when you retire a racing age mare to broodmare, you get hit twice with the taxes. Perhaps pay only the $5000 from their racing days for that year? Or a percentage of the racing tax and a percentage of the broodmare tax depending on how much of the year they spend as each?
LOL. I’m always broke so it’s not a problem I have.