How To Calculate When Orla Is Over

You may eat tree fruit if the tree's buds appeared after Tu B'Shvat of the fourth year.  This may be a span of only 2.5 years if the tree was planted on or before Tu B'Av (at least 45 days before Rosh Hashana):
1st  Year  Tu B'Av to Rosh Hashana #1 
2nd Year  Rosh Hashana #1 to Rosh Hashana #2
3rd  Year  Rosh Hashana #2 to Rosh Hashana #3
4th  Year  Rosh Hashana #3 to Tu B'Shvat
Example A fruit tree planted on Tu B'Av, Aug. 15, 2011, will be one year old 6 weeks later, on Rosh Hashana, Sept. 29, 2011. By Rosh Hashana, Sept. 5, 2013, the tree will have completed three years and it enters its fourth year.  Buds that appear on or after Tu B'Shvat, Jan. 15, 2014, and turn into fruit will be neta revai and may be redeemed and eaten.
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