Parashas Bo · Shemos 12:2 · TT note 8
Torah Temimah on Shemos 12:2, note 8 (on רֹאשׁ חֳדָשִׁים) points to Yerushalmi Rosh Hashanah 1:1.
Sefaria — Exodus 12:2
Sefaria — Torah Temimah on Exodus 12:2
Sefaria — Yerushalmi Rosh Hashanah 1:1
English: [Nisan is] the head of the months and not the head of the years; rather, years are counted from Tishrei.
Distinction: Nisan heads the monthly count; the year-count for other purposes begins in Tishrei.
This passuk establishes Nisan as first of the months, while years (for many reckonings) are still counted from Tishrei.