In NC, a Class A is considered personal property and is taxed like a car/truck when you renew your license plate. Same as a tag-along or any other trailer like a boat or utility trailer that has to be licensed. The actual boat itself has to be listed each year, but is still considered personal property that is taxable. We now have to pay the property tax at the same time that we renew our plates. We also have the option to get multi-year plates for trailers and with that we have to list the property each year with the tax office.