A lot of it will depend on what kind of boat we're talking about. How large? What is it made of? Bottom paint? Where was it used? Salt water or fresh? What need do you have for it?
If it were aluminum... scrap it for cash
fiberglass could be buried to the gunwale and used as a pond I guess. Just clean it our really well.
Most boat bottom paint has chemicals in it that retard growth of algae, barnacles and mollusks. Consider that when using in contact with water or near growing areas. You could strip the paint but that's a whole other mess.
One other thing you could do is use the boat as a BOAT! They aren't hard to float but making them look nice could be where all your money goes. That and fishing gear.
If all you really want is the trailer, then you could try to pass the boat on to some other person with a dream and a bit of time.