Someone said California fees are fair. The registration
fees are fair, but the Annual 1% Unsecured Property Tax on the assessed value of the vessel is high. An example is on a $30k boat you pay around $300 per year Unsecured Property Tax plus any local county assessments.
You should be able to avoid Unsecured Property tax by providing to the Tax Assessor that the vessel is not located in California.
Also in California, DMV will require you to pay the difference in Sales Tax between California and Nevada, which will be another 2-3% depending on where you live and that cannot be avoid by keeping the vessel out of state.
According to Arizona Non-Resident fees are fairly cheap
in compassion to the above, but I could not find out why if you own property in Arizona, why you have to register as a Non Resident?