Data mining use everywhere successively, it is the knowledge extraction from large data. In this research, we are using clustering and classification methods to mine the data by using hybrid algorithm. We use K-MEANS algorithm from clustering and CART algorithm from decision tree. Clustering method will use for make the clusters of similar groups to extract the easily features or properties and decision tree method will use for choose to decide the optimal decision to extract the valuable information. This paper reports the development of an approach for property tax that works for the administrator as well as local persons. Using this approach administrator can determine the non-filer of property tax and improve the quality of decisions making.