There are a lot of different answers to this question depending who you ask!
I remove and put in my basement on a block of wood. I check the water and fill if nessary. Then I give it a good charge. After that I just leave the sitting, part way thur the winter I will ck to see if they are holding a charge, and maybe put a light trickle charge on them. Most times I do nothing.
One thing is for sure don't leave in the boat! There are lots of storys of frozen batterys that have split open in the boat over the winter.
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