When you have a boat as a second home you can deduct mortgage interest if the boat has cooking, sleeping and bathroom facilities. But you say you paid cash--so there is no interest to deduct, nor is there any property tax to enter. Sorry---it does not seem that you have anything about your houseboat to enter on a tax return.
**Disclaimer: Every effort has been made to offer the most correct information possible. The poster disclaims any legal responsibility for the accuracy of the information that is contained in this post.**
