A leap year starting on Tuesday is any year with 366 days (i.e. it includes 29 February) that begins on Tuesday, 1 January, and ends on Wednesday, 31 December. Its dominical letter hence is FE, such as the years 1952, 1980, 2008, 2036, 2064, 2092, and 2104 in the Gregorian calendar or, likewise, 1992 and 2020 in the obsolete Julian calendar.
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Gregorian Calendar
Leap years that begin on Tuesday occur at a rate of approximately 14.4% (14 out of 97) of all total leap years in a 400 year cycle. Their overall occurrence is thus 3.5% (14 out of 400).
Julian Calendar
Like all leap year types, the one starting with 1 January on a Tuesday occurs exactly once in a 28-year cycle in the Julian calendar, i.e. in 3.57% of years.
The final two digits of Julian years repeat after 700 years, i.e. 25 cycles.