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Like most possessions, boats and personal watercraft often have a lifespan.  At some point, boats are of such little monetary value or utility that they are not worth the cost of upkeep and storage. 
Proper vessel disposal and scrapping is a vital part of clean and responsible boating.  Because there are environmental hazards associated with vessels, including oil, solvents, batteries, and other toxic wastes. It is important that all vessel owners properly dispose of their vessels at the appropriate time. 
Never abandon or sink a vessel to dispose of it. Not only does it pose an environmental and navigational hazard on our state’s waterways but it is also illegal with fines up to $3000, plus the costs for removal and demolition.
There are several options for proper vessel disposal including: recycling/dismantling, or disposing at a local landfill site.

Recycling/Dismantling
Used boat parts dealers, or salvagers, like pwc parts yard may accept your old vessel for it's parts, which they resell. The major benefit of recycling through a salvager is that they do all the dirty work from removal from your property to disposal. Also, they are better equipped to handle and dispose of the waste items generated by your vessel. Some dealers may compensate the boat owner for the value of the useable parts minus the total cost of dismantling the vessel and recycling or disposing of hazardous wastes; however each dealer has its own specific requirements for the length and type of vessel they will accept.

Disposal:
It may be possible to take an unwanted vessel to a landfill site for disposal. Contact your local transfer station or landfill agency for information regarding acceptance, costs, and hazardous waste restrictions. And If you are required to remove hazardous materials first before disposing at a landfill location.