Best way to manage taxes on a lease

In NJ I’m being told I have two options for the taxes on the lease:

  1. Pay the taxes up front as part of the drive off
  2. Roll the taxes into the monthly payment

What happens if one pays the taxes up front and the car is stolen or declared a total loss at some point during the lease?

Anyone know how that plays out? Advise?

Worst case, you are liable for it anyways. if the financing rate is attractive, it is better to roll the taxes into the monthly payment irrespective of the situation.