UPDATED July 7, 2020:

Lara Overy

Lara M. S. Overy, Commissioner of the Revenue
Elected to Serve, Committed to Excellence


To serve the citizens with integrity and respect, while fairly and equitably applying the Code of Virginia and City of Williamsburg ordinances to determine the prescribed taxes and licenses. We pledge to listen to the needs and concerns of our citizens, to be uniform in our methods and to be honest in all communications.


To remain effective and efficient while keeping abreast of the changes in legislation that may affect constituents, advances in technology and the growth of the community.


Policy Statement: It is the policy of the Commissioner of the Revenue to conform and comply with the Code of Ethics as adopted by the International Association of Assessing Officers (IAAO).

Accountability Measure: The office of the Commissioner of the Revenue shall maintain copies of the IAAO Code of Ethics and make them available to citizens and employees.


The Commissioner of the Revenue is the chief assessing officer for the City of Williamsburg. The Commissioner is a constitutional officer as set forth in the Constitution of Virginia and holds office as an agent of the Commonwealth of Virginia, as well as local government. It is an elected position chosen directly by the citizens of Williamsburg to serve a four-year term.

The Commissioner of the Revenue’s office is responsible for the administration of local taxes, including but not limited to:

  • Personal Property Tax
  • Business License Tax
  • Business Personal Property Tax
  • Meals, Room and Lodging Tax
  • Cigarette Tax
  • Machinery and Tools

In addition, the Commissioner’s office provides the following services:

  • Administering tax relief programs for disabled veterans
  • Assisting citizens in the preparation and filing of Virginia individual income tax returns
  • Protecting the confidentiality of tax payer information
  • Resolving problems and answering questions on local tax matters for taxpayers
  • Monitoring legislation to be acted upon by the General Assembly that may affect the community


The Williamsburg mailing address encompasses three localities: the City of Williamsburg, James City County and York County. You may need to check the city street listing to see if your residence or business is/will be located within the city limits.


Section § 58.1-3 of the Code of Virginia requires that: "Any person to whom tax information is divulged pursuant to this section shall be subject to the prohibitions and penalties prescribed herein as though he were a tax official."

Section 7213 of the Internal Revenue Code requires that "... it shall be unlawful for ...any person...or former officer or employee, willfully to disclose to any person, except as authorized it this title, any return or return information. Any violation of this paragraph shall be a felony punishable upon conviction by a fine in any the amount not exceeding $5,000, or imprisonment of not more than 5 years, or both, together with the costs of prosecution..."

Section 7213(A) of the Internal Revenue Code prohibits unauthorized inspections and provides the basis for the regulation better known as the Taxpayer Browsing Protection Act. Section (A) states: " shall be unlawful for ..any person ...willfully to inspect, except as authorized by this title, any return information acquired.." Any violation of this subsection shall be punishable upon conviction by a fine in any amount not exceeding $1,000, or imprisonment of not more than 1 year, or both, together with the costs of prosecution.

In addition, any person who makes an unauthorized disclosure of confidential tax information may incur personal liability for damages to the injured party.


The City of Williamsburg Commissioner of the Revenue's website includes links to other sites that are neither controlled nor sponsored by the Commissioner of the Revenue. We have provided these links for your convenience and to give you easy access to other departments or organizations whose expertise may be related to the mission of this office. Inclusion of these links is not an endorsement by the Commissioner of the Revenue of the sites' sponsors, or the information presented.

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