Cutting down a dead tree is always strongly advisable. Aside from being an eyesore, a dead tree can be extremely hazardous, especially when it’s near people or structures. Even if the tree isn’t near your home, it can still harbor pests and diseases that can potentially spread to nearby plants and homes.

Late winter is ideal, but if you’re pruning apple trees in the spring, prune them as early as possible in the season. You want to ensure your tree is just creeping out of dormancy and hasn’t started pushing out new growth. If you prune your tree too late into spring, you generally won’t see results until the following year.

That said, there’s no pruning season for unhealthy growth. Remove dead, dying, or diseased branches as soon as you notice them, regardless of the time of year.

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.

Although the terms tree trimming and tree pruning are used interchangeably, they are very different types of tree maintenance. Tree trimming involves enhancing the appearance of your tree by removing unruly branches, providing your tree with ample sunlight and nutrients and prevents unsightly overgrowth. 

Tree pruning helps keep your trees disease-free. This process removes unhealthy growths, dead branches, and other unhealthy parts of the tree. It’s more common for deciduous and ornamental trees but not so common for evergreen trees. To determine which method you need, discuss it with a tree trimming specialist.