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DECIDUOUS TREES (those with leaves that fall off in the winter) are best transplanted when they have no leaves on them, which translates into late fall and early spring. However, some trees (see list below) are best transplanted only in the spring of the year. Best transplanted in the Spring while they are dormant. EVERGREEN TREES are quite similar when it comes to the best time to transplant them. Basically, when they are not actively growing.
Roses are often considered a separate category of plant, but they are really deciduous flowering shrubs and can be treated as such. After the plant has lost its leaves in the fall, but before its late-winter pruning, is the best time to transplant a rose. Winter is optimal in climates where the soil does not freeze.