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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.

If it’s only a smaller branch that has died and you’re keeping an eye on the tree, it’s probably nothing to worry about. But if other nearby branches start dying off as well, or a very large branch dies, then you likely have a bigger problem. It’s time to watch for diseases and other problems and possibly get professional guidance on how to proceed.

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.

In the case that a tree is growing directly on your property line, the cost of maintaining the tree is shared and is the property of both owners in common. In this case, all decisions regarding the maintenance of the tree must be made jointly, and both parties must agree on a course of action. You will need to agree with your neighbor about the cutting of any roots before you carry it out, and your neighbor must also consult with you before doing any trimming. Coming to an agreement with your neighbor about any shared trees ahead of necessary trimming and maintenance will make this process much simpler.