The next best boat to resident ratio is found in Wisconsin. For every Cheesehead there are nine boats. Every county has at least four lakes, with Vilas county having an impressive 1,327 (yes, you read that number correctly).
Even during the cold winters there are boat-able locations. One popular destination is the 600-acre Lake Columbia just north of Madison. Warm water from a power plant flows into the lake so it doesn’t freeze over. You don’t have to winterize your boat if you go there; just top off your outboard motor oil and you’re good to go for year round fishing.