The best place to dispose of a Christmas tree would be at a local recycling center. Most cities have specific recycling days during the holiday season where they collect trees for recycling. Check with your local government or waste management company for specific dates and locations. Some communities also have designated areas where you can drop off your tree for recycling. If you can't find a recycling program in your area, you can also take your tree to a landfill or a commercial composting facility.