MIAMI — Lennar Corp. said today that orders for new homes increased for the first time in more than three years as homebuyers took advantage of lower prices and a federal tax credit.

Lennar also said it posted a profit in its fiscal fourth-quarter earnings as the homebuilder benefited from an adjustment in its income taxes.

The company said the housing market continued to stabilize during the quarter. Orders of new homes rose 3 percent to 2,652, the first year-over-year increase since the first quarter of 2006.

The surge in new orders comes as first-time homebuyers raced to take advantage of an $8,000 tax credit that had been set to expire at the end of November. That deadline never materialized, however, as Congress extended the incentive through April and threw in another $6,500 tax credit for repeat buyers.