You can get the start date of current year, previous year, next year
declare @Today datetime
set @Today=getdate()
SELECT DATEADD(yy, DATEDIFF(yy,0,@Today)-1, 0) AS StartOfPreviousYear,
DATEADD(yy, DATEDIFF(yy,0,@Today), 0) AS StartOfCurrentYear,
DATEADD(yy, DATEDIFF(yy,0,@Today)+1, 0) AS StartOfNextYear