Let $\mathcal{L}(T,λ)=\sum_{k=0}^n(-1)^{k}c_{k}(T)λ^{n-k}$ be the characteristic polynomial of its Laplacian matrix of a tree $T$. This paper studied some properties of the generating function of the coefficients sequence $(c_0, \cdots, c_n)$ which are related with the matching polynomials of division tree of $T$. These results, in turn, are used to characterize all extremal trees having the minimum Laplacian coefficient generation function and the minimum incidence energy of trees with described maximum degree, respectively.