[Pblais]

First, Home port names mean nothing for state titled boats, they don't mean anything for US documented boats either. You can call it anything you like on a US Documented boat.

You do need to apply for the extension in FL or you will owe use tax. After 90 days they assume you do owe use tax. It's the way taxes work. FL is like a bull dog when it comes to that.

State registered boats don't require a name just numbers. If you put a name on a state registered boat it is because you decided you wanted to and they don't care to know about it. If you don't expect to keep the boat in FL then you need to remove the boat from FL or get the extension.

You will in that case need to deal with NJ for the taxes owed and the title process they require. That process is not important until the boat is actually in NJ. Right now it is in FL. It's not a matter of where you live or where you want to keep the boat later. State registration is about where the boat is.