Ma'aser for kumquats and lemons harvested after Tu Bishevat 5786
Question
Fully ripe lemons that are growing on my tree now in Israel - are they ma'aser ani or ma'aser sheni? Presumably they grew more than a 1/3 prior to this most recent Tu Bishevat. Same question about my kumquats - they are smaller and unclear when they grew, but certainly most likely more than 1/3 prior to Tu Bishevat.
Answer
Based on your description, your kumquats reached the chanatah stage before Tu Bishevat, so they belong to the ma'aser ani year. Your lemons – if they are fully ripe now – reached chantah before Tu Bishevat; however, there is a dispute whether they follow the laws of regular fruit (and thus belong to the ma'aser ani year) or if they are like etrogim which follow the time of harvest (and thus require ma'aser sheni).
For this reason, for lemons that reached chanatah BEFORE Tu Bishevat but were harvested AFTER Tu Bishevat, proceed as follows:
Say the beracha on separating terumot and ma'aserot and text, and recite the conditional text ("it is ma'aser sheni, and if the year requires, it is ma'aser ani").
Skip the beracha on redeeming ma'aser sheni and recite the adjoining text only.
Please see here for our full guidelines on separating terumot and ma'aserot for lemons.