Is it better to lease a 2024 or a 2025? I see the BMW X5 2025 are being advertised on the dealership websites. I’m iIn Virginia and the salesman is pushing the 2025 models.
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2024 Would have better programs. He can show you numbers on both year and you will see it.
The X5 (and the GLE) have terrible lease programs right now. And that’s before adding Virginia taxes and fees … ironically your taxes and fees on a lease will be higher than on a purchase 
You can see for yourself in the Marketplace
Don’t forget to enter your tax rate and choose “taxed on selling price” for VA.
2025 has some options available that 2024 did not.
Aside from that the 2024 programs especially on stock units are more friendly.