Small inconsistances in dates may be deliberately included by Tolkien. Such things happen in real historical records, so why not in fictional ones.
Tolkien's supposed source material, the Red Book of Westmarch, was written mostly by Bilbo, Frodo and Sam soon after the events it referes to, but the family trees, the Tale of Years and other material was added later. The Tale of Years was compiled from records held at Rivendell and Minas Tirith; they wouldn't be too concerned about the exact age of the Hobbits. The hobbits didn't have official registers of births and deaths, so the family trees are made up from family records and from individual's memories. Some families would keep very careful records, but families like Sam's were mostly illiterate and relied on memory.
Mistakes would be inevitable.
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