Here we go:
http://www.lao.ca.gov/analysis_2002/2002_pandi/pi_part_5d_vlf_anl02.html
I guess Personal Property Tax isn't how CA catagorizes it but the Federal Govt catagorizes it as such and it is tax deductible under that catagorization. Because of that - I really didn't mind so much when they rasied it to cover the budget shortfall. Too many people didn't read into that what they could have. If your CA taxes go up especially if you don't have many deductions you're Federal Taxes are likely to go down.
Again, this is one way the state generates money - new car sales. I'm sure the woman who has proposed this knows exactly how new car sales are going to help her local.