I have a center console fishing boat (23' hydra sport bay boat). Bought it 8 years ago slightly used and got a great deal on it, it is still worth about the same now as it was when I bought it. I don't need the cabins and shit, I just want something I can fish off of .
Couple things you need to know about boats. Don't ever buy new. Pretty sure this is the same in all states, if you by used you just pay taxes on the trailer, if you buy new you pay taxes on the boat, motor and trailer. Also in this economy you can pick up steals on used boats from people who bought a boat that they really couldn't afford the payments on. Also when people buy boats new they usually spring f or all the extra's (gps, trolling motor, etc..) and you not only get a good deal on a used boat but you get all of the extras tossed in. So you don't have to pay thousands for all of that extra stuff like you do with a new one.
The other thing I would mention don't finance a boat. If you can't afford to pay cash then you don't need a boat. While I bought a boat, mine was under 20K you not talking a lot of money. If you going to drop 60 - 100K on a boat and then finance it that would be a huge mistake. You will wind up paying a ton of money on interest. Not to mention the bigger the boat the bigger the money pit it is. You need to pay for a slip, insurance, etc... In my case I don't need a slip as I can trailer it around easily, I don't need insurance as it isn't worth THAT much to make it worth it, and I didn't finance and I didn't pay a lot of money. I've been lucky and had no major repairs. I would never buy new or drop a lot of money on a boat unless I had millions in the bank and had a lot of money to blow.
LOL NEVER EVER EVER EVER EVER buy New boats. ALWAYS buy USED. ALWAYS. Buy one that is 1-5 years old, I wouldn't go over 5 years and ALWAYS get it checked out from top to bottom.
Nothing deprecates faster than a new boat. Nothing. Not to mention there are MILLIONS of deals out there. People buy cars they can't afford all the time but they need transportation so most people find a way to make it work. The people who buy big ass expensive boats then lose their jobs, the boat is the first thing to go, not the house or the car. There is always steals out there on great used boats.
Not to mention the tax savings on used (if that is the same in all states - not 100% sure).