While the fastest way to kill a tree is to simply cut it down, there are several other methods to choose from. You should hire a professional tree removal service to cut down a tree to ensure your personal and property safety. Some slower but effective options include treating or grinding the tree stump or using a basal bark treatment. 

If the roots are still alive, the dead tree will usually try to put out new shoots. That doesn’t mean the tree will survive or that the dead parts of a tree will come back to life. If parts of the tree have died and turned gray or rotten, nothing will bring them back to life and they need to be safely removed.

In most cases, leaving tree roots underground is not a problem if the stump has been removed or ground below the soil. However, some larger roots may decompose, leaving dents in your soil. Additionally, some aggressive trees, including willows, oaks, elms, maples, and poplars may grow back from roots. Large aggressive trees with established root systems are more likely to grow back.

You may wonder whether tree removal is tax deductible: Tree removal is not tax-deductible for homeowners unless it's related to a federally declared disaster. In that case, the cost may qualify as a casualty loss. However, if you own a commercial property, like a rental home, tree removal could be deductible if it's necessary for safety, maintenance, or part of a larger capital improvement project, and you must hire a professional tree removal service and keep documentation. Always consult a tax professional beforehand to see if you qualify.