Every gardener knows that trees and other landscape plants are valuable. Plants beautify our environment, purify our air, act as sound barriers, produce oxygen and help save energy by providing cooling shade in summer and reducing wind in winter. However, plants also have a dollar value of their own, which can be measured by competent plant appraisers. In fact, most people are very surprised at how valuable their trees are. If your landscape plants or home orchard trees are damaged or destroyed, you may be able to recapture your loss through an insurance claim, or as a deduction from your federal income tax.

According to the International Society of Arboriculture (ISA), a non-profit organization dedicated to tree research, care and education, there are a number of points to consider if you suffer loss or damage to your plants. First, a casualty loss is defined by the IRS as “...a loss resulting from an identifiable event of sudden , unexpected or unusual nature.” Such events include automobile accidents, storms, floods, lightning or vandalism. If you suffer damage to trees or landscaping from any casualty, the ISA recommends first consulting your homeowner’s insurance policy to determine the amount and kind of coverage you may have on your plants. Contact your insurance company to arrange for them to have an appraisal made by a tree professional, for instance an ISA Certified Arborist. Have the appraisal made right after your loss or damage. The professional tree appraiser can do many things for you, such as seeing things you might miss, help correct damage and prescribe remedies you may be able to do yourself. The appraiser will establish the amount of your loss in financial terms, including the cost of removing debris and making repairs and replacements. The professial appraisal is usually well worth the cost, especially if large, mature trees are involved.

The ISA notes that four factors are usually considered in a professional evaluation of trees and other plants. The first is tree size. Sometimes the size and age of a tree are such that it cannot be replaced. Trees that are too large to be replaced should be evaluated by a professional who use a specialized appraisal formula. The second factor is tree species. Trees which are hardy, well adapted, and with few undesirable characteristics are worth the most. Such trees usually require less maintenance, are sturdy, and have pleasing foliage. A third factor is tree condition. Obviously, a healthy, well-maintained plant will have a higher value than one that is diseased, insect-chewed and poorly pruned. A professional tree appraiser will examine roots, trunk, branches and buds to determine tree condition. The fourth factor is tree location. Location is important because trees and other plants have functional, as well as aesthetic values. A tree shading your house or one which is a focal point in your landscape is worth more than a tree near your back fence. One standing alone is usually worth more than one growing in a group. The tree appraiser considers site, placement, and landscape contribution to help determine the value that location may add. All of these factors which can be measured in dollars and cents, are used to determine the value of trees or shrubs for any purpose.

According to the ISA, there are a number of steps you can take to improve the value of your plants and prevent financial loss should they be damaged. First, plan your landscape for both functional and aesthetic value; well-placed plants are more valuable. Also, protect your plants against insect pests, diseases and other injuries; healthy plants are more valuable than sick and injured ones. Take pictures of your trees and other landscape plants while they are healthy and vigorous. This makes “before” and “after” comparisons easier, and helps expedite the processing of insurance or IRS claims.