California's vehicle registration fee factors in several things, the most influential (I think) being price, which is probably why Tesla registration is higher than most gas cars. I've seen $500+ registration fees on ICE trucks.

Part of the difference is that Tesla is an expensive/new vehicle, and vehicle registration (at least in California) is tied to vehicle cost.

But I think they do charge extra to make up for the fact that you never have to smog an electric vehicle.