Leap year calculation:
(@year % 4 = 0) and (@year % 100 != 0) or (@year % 400 = 0)
When this is true, then it is a leap year. Or to put it in case statement
select case when
(
(@year % 4 = 0) and (@year % 100 != 0) or
(@year % 400 = 0)
) then 'LEAP' else 'USUAL' end
;