This paper examines and identifies, using a specific example, how the location of trees influences their value. For the valuation of trees outside a forest area, appraisers often employ methods recommended for estimating forest stands, which significantly reduces the value of trees and valued properties. The tree-valuation method developed by SZCZEPANOWSKA et al. (2010) was used in our study. First, we compiled an inventory of trees located on plots intended for expropriation. The study covered all specimens with trunk circumferences of over 25 centimetres, which amounted to a total of 76 trees. We considered the value of the trees in the conditions of the actual location, which means that our calculations included house gardens in the city and the values of the same trees in hypothetical growth conditions: tree stands in rural and urban areas, green spaces in urban and rural areas, housing estates, roads and streets (both urban and rural), and historic areas, health resorts and health-resort protection zones.