
Legally, the new year for trees relates to the various tithes that are separated from produce grown in the Holy Land. These tithes differ from year to year in the seven-year shemittah cycle, the point at which a budding fruit is considered to belong to the next year of the cycle is the 15th of Shevat.

אֶרֶץ חִטָּה וּשְׂעֹרָה, וְגֶפֶן וּתְאֵנָה וְרִמּוֹן; אֶרֶץ-זֵית שֶׁמֶן, וּדְבָשׁ
A land of wheat and barley, and grapes and figs and pomegranates; a land of olive oil and honey (dates).
If you ask me very nicely I won't sing it! The other memory I had was planting trees and sending money to JNF to plant trees in Israel. In the last 100 years Tu Bishvat has been used as both a Zionist day with support for Israel and a day for furthering environmental issues and concerns.
Sephardim, have a much older custom which is to have a Seder Tu Bishvat The custom goes back to the Kabbalists in the 16th Century who worked on a Seder with 4 cups of wine and all the fruits and nuts and highlighting the 7 special fruits of the land of Israel.
In Seattle, we have a slightly different Tu Bishvat seder called Fruticas. Here's the text of the service.
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