The Tree Escrow Account is an account used to house money paid in lieu of developments planting mitigation trees on-site. The amount per tree is $675. $675 is the cost to plant a tree and maintain it for 3 years. This amount is reviewed every 4 years to make sure it is in line with market value. For more information about the Tree Escrow Account please visit the Unified Development Code Chapter 167.04 J 4.