The Talmudic Rabbis established a "birthday" for trees so that Jews could calculate the age of trees and know when they could be harvested because the trees (in order to sacrifice as first-fruit offerings) had to be 4 years old.
TuB'shvat is one of the four new years that are in the Jewish calendar. the other three are:
~Rosh Hashana
~a new year for establishing the reign of kings
~a new year for tithing animals of Jewish farmers to be given to the Temple
source/website: http://www.ttsp.org/community/holidays.php
THE END!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!
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