Hawk, a palomino pinto gelding, went missing from a property in Bell Block sometime after 5pm on February 21 this year.
According to a post on Facebook by owner Ayla Mcgowan, the 2-year-old horse was found dead with a broken neck.
Mcgowan posted that she did not believe her horse's death was an accident.
"I do not have the answers everyone wants and never will," Mcgowan said.
"I am grieving the loss of my boy and will not be sharing any more info on finding him."
Mcgowan said she understood it had been hugely publicised but she would never know for sure what happened.
"Things don't add up and that's all I can say," she posted.
"I lost the most sweetest genuine little soul from my life and it hurts like hell.
"I am human with a huge heart and this loss has hit me like a tonne of bricks."
Mcgowan said she wanted to thank everyone who had helped search for Hawk from the bottom of her heart.
A police spokeswoman previously told The New Zealand Herald police had investigated and conducted forensic inquiries.
It appeared as though the horse was in an enclosed space and had been stolen, the spokeswoman previously said.
The death follows that of another miniature horse, Star, who was stabbed 41 times in a "horrific attack" in the seaside settlement of Waitati, near Dunedin, last month.
Star, a 10-year-old calf-sized horse, was found with serious wounds including one near the jugular in his paddock following the midnight attack on February 17 this year.
The horse underwent five hours of surgery, but one of the stab wounds punctured the bowel and the horse died the following night.
Police are investigating.
