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These fair market values are to be compiled into a tax digest for use in calculation of mill rates for the Board of Commissioners, Board of Education and all city governments. This assessment provides for the valuation of agricultural property at current use value rather than fair market value Please call The Tax Assessors Office for information before submitting application Many forms for filing Real and Personal Property forms are available at the following link. Links. Search by owner name, parcel number, or address. Please Visit Us At Our New Location: Oconee County Administration Building. Oconee County Property Appraisal Office. The basis for ad valorem taxation is the fair market value of the property, which is established January 1st of each year. Oconee County Courthouse. Gas prices continue dropping across the nation, however some states still have considerably higher prices compared to the national average. 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