Bloomberg and Gates don’t horse around when it comes to their daughters

It’s the battle of the barns. Which billionaire’s daughter can build the best and biggest horse farm in northern Westchester?

Georgina Bloomberg arrived in North Salem first in 2012 when her father, possible presidential candidate Michael Bloomberg, paid $4.55 million for a 33-acre farm adjacent to 20 acres he already owned.

Neighbors say no expense was spared in turning the property into a first-class equestrian facility.

But then Jennifer Gates moved in last spring, when her parents, Bill and Melinda Gates, bought a 124-acre farm for $15.8 million as a graduation gift for completing her studies at Stanford.

“There are heavy trucks going in and out all day,” one local said. “It looks like they are building another World Trade Center.”

The Gates farm, with barns, paddocks and dorms for stable hands, will be even bigger and better than the Bloomberg farm.

But Gates, with a net worth of more than $93 billion, is still not in danger of violating his promise to leave almost all of it to charity, with his heirs to inherit just a “minuscule” portion.