Your at the equator if you see Polaris at the horizon
Equator
The altitude of the celestial pole from the horizon actually tells you your latitude. So If I locate Polaris, the star that our earth's celestial pole points to and I see it's 40 degrees above the horizon to the north, I know that my latitude is 40 degrees north. Think about the extremes, if your on the equator looking for the celestial pole, you would see it on the northern horizon correct? (0 degrees) Now think of where the celestial pole would be pointing when on the north pole. You guessed it, straight up! (90 degrees)
If you are in Binghamton at the moment, 7:49 pm, 10/14 Polaris is at 41 degrees 57 minutes 21 seconds. I have 42 degrees 5 minutes as the north latiude of Binghamton. If you can move to 42 degrees 4 minutes, you will have an altitude for Polaris of almost exactly 42 degrees. Yes, Polaris does move a little; it is not perfectly in line with the earth's pole.
It is the horizon.
by the topsoil
Your at the equator if you see Polaris at the horizon
Where on Earth are you if Polaris is on your horizon?
On the horizon
You would never see Polaris there because it would always be 41 degrees or more below the northern horizon. On the other hand you can see many fine stars and constellations that are never seen in North Europe or the north of the USA and Canada.
At the Tropic of Capricorn (approximately 23.5 degrees south latitude), Polaris, the North Star, is not visible and is located below the horizon. Polaris can only be seen in the Northern Hemisphere and its altitude above the horizon increases the further north you go.
The altitude of Polaris at the equator is 0 degrees. This means that Polaris is directly on the horizon and not visible at all from the equator. Polaris can only be seen in the northern hemisphere at latitudes above 23.5 degrees.
As seen from Lima, Peru, Polaris is always about 12 degrees below the point on the horizon due north of the observer. So it is never visible.
The angle of Polaris above the northern horizon is very nearly equal to your north latitude, within about 1/3 of a degree. So it's over your head when you stand at the north pole, it sits nominally on your north horizon when you stand anywhere on the equator, and if you're south of the equator, you can never see it at all.
Equator
Polaris will be 23.5 degrees above the northern horizon when viewed from the Tropic of Cancer.
If you are right at the Equator, you will not be able to see Polaris. If you could, it would be right on the horizon, but ground haze and obstructions would almost certainly hide it from view.
If you are at the equator, the Earth's celestial pole would be at the northern horizon. However, because of atmospheric haze, you would not be able to see Polaris. Below about 5 degrees north, Polaris is not visible.