Racking Horse: Alabama State Horse. The Racking Horse is horse breed derived from the Tennessee Walking Horse, recognized by the USDA in 1978. It is known for a distinctive singlefoot gait. In 1971, the Racking Horse Breeders' Association of America, headquartered in Decatur, Alabama, was formed as the breed registry. Its goal is to preserve the breed in a natural state with little or no artificial devices that enhance gait.