Do you mean sales tax or property tax? It probably depends on the state, but I have leased in MA and CT and have paid sales tax monthly to BmwFS as part of my payment. In both states you have to separately pay to the town or city a property tax or excise tax annually which is based on the value of the car. That tax will also show up on your bill from BMW FS and will be billed by your town as one lump sum. If you are talking about property tax, I believe it is billed in arrears meaning the tax is billed after you have had the use of the car. Good luck getting that back.
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