One value is one dimension. For instance, position on a narrow road.
Two values is two dimensions. For instance, position on a flat plane.
Three values is three dimensions. For instance, position and altitude.
Four values is four dimensions. For instance, position, altitude and time.
The notion is nailed down in the field of "linear algebra" where one learns a formal definition for vectors, scalars, vector spaces and basis vectors. The dimension of a vector space is the number of vectors that must appear in a basis for that space. Or, equivalently, the number of coordinates required to specify an arbitrary point using that basis.
In the trivial vector space consisting of a single point represented by the zero vector, it takes no coordinates at all to specify the only point there is. The dimension of the space is zero.