Urban trees are generally considered to be a public asset and are an important part of a city's heritage. The aim of this work is to analyse the influence of season on the economic appraisal of various trees in Madrid. Photographs were taken of 43 individual tree specimens in summer and winter. The survey was designed to compare differences of opinion in the economic assessment of trees. The trees were assessed by five valuation methods used worldwide. 78 agroforestry engineering students answered a written survey, and the variables considered were: percentage of students who always evaluated the tree equally (%0), percentage of students who assigned more value to the summer photograph (%S), and percentage of students who assigned more value to the winter photograph (%W). The results were analysed by the statistical test of equal proportions and ANOVA to detect differences according to tree type (evergreen or deciduous), species and other groupings made by the authors in previous works. W and S percentages are similar. The ANOVA analysis rejects the equality of percentages of S and W between groups. The Welch test rejects the equality of percentage of S, W and O between species.