I don't know about boats (don't own one yet, just a wannabee) yes, we do have property taxes on cars and trucks here. So I suspect boats would also be taxed. NC is not considered to be a low tax state. High gas tax too.
This is a state by state issue, depending on where you berth your boat. In Florida, there is no recurring tax on boats, but you do pay to register the boat annually. And in certain circumstances, you will pay sales tax. In Delaware, where our boat is registered, there is no other tax.