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Leaves falling off of a tree become the responsibility of the person owning the property where they fall. The leaves that land in your yard are your responsibility; the leaves that land in your neighbors' yard are theirs, no matter where they come from.
Most people assume that they are liable since it is their tree. However, this is not always true. When a tree falls over onto a neighbor's property, that neighbor should submit a claim to his or her insurance company immediately. The insurance company is usually responsible for taking care of the damages.
If the branches or roots are dead, or a dead tree falls onto the adjoining landowner's property, then the landowner of the property where the tree was originally located may be responsible. If a live tree falls onto the adjoining landowner's property, then the adjoining landowner is responsible for any damages.
Put simply, the property owner bears the responsibility of looking after the security of their own property. However, since property owners can't remove trees owned by their neighbors, they are responsible for notifying their neighbors of dead or dying trees that may fall on their property.
The State of Alabama also requires anyone performing tree work to pass a written examination to obtain an Alabama tree surgery license. If the tree service provider is working without this license, fines and potential jail time can be levied against him or her.
Under Maryland Law, for fallen trees or similar accidents that may be qualified as an "act of God," the affected owners are responsible for damages to their property, including cleanup, removal and related expenses. These expenses may be covered under the homeowner's insurance policy.