That is a contractual matter between the person leasing the vehicle (the lessee) and the leasing company (the lessor). Leasing companies must pay property tax on the vehicles they own. Leasing companies are allowed to pass that property tax along to the lessee as part of their leasing agreement (contract). We bill/collect from the Leasing Company (the lessor because they own the property/the cars). The property tax account, established by the CAD, is for all vehicles owned by that Leasing Company and is not a separate account for each individual car they lease to others.
Some customers who lease a vehicle are aware that they can file a Personal Use Affidavit. This Affidavit may be obtained on the Texas Comptroller’s website. The Affidavit is filed with the Leasing Company. It is not filed with the Tax Office nor the appraisal district. Filing a Personal Use Affidavit does not guarantee approval. There are dates and other variables in place that could limit or nullify the Affidavit. Please contact the appraisal district if you have additional questions. You can find a list of local Appraisal District offices and their contact information at https://www.dallascounty.org/departments/tax/appraisal-districts.php.