you are missing my point. It appears that if the boat spends one year in a state, then a year out of that state repeat... tax is continually being assessed? Or... once it is paid to that state your good to go forever in that state... but will pay tax in other states... where the boat spends threshold time.
Yes, it's complicated, and 100% specific to those two states. A general discussion will not get you anything definitive. My advice:
1. Start a new thread "How to handle reg/tax issues sailing out of NY but wintering in CT ?" And post the relevant details.
2. Identify and consult with a CT tax professional or lawyer with **lots** of boat experience. Ask for reco's in the above thread, call the FL lawyer I posted for a referral, ask around the dealers and marinas in CT - believe me the whole CT industry will be very au fait with NYers' needs, much more than v/v
3. walk into a DMV, or maybe try calling and ask for their opinion, but don't take it as gospel and of course don't reveal you're already liable
4. do not rely on specific advice from us internet experts, unless cross-referenced with what you get from #2 & #3