ok ray, this looks like a business "fiscal year" question, right?
ie my biz year goes from july1 to jun30 of the next year?
substitue MyDate for GETDATE() in this query, and it will do what you ask for, i think;
see how i'm setting my biz date based on # days from the beginning of the year to calculate it....Feb 2014 would have a biz year of 2013 in my example
--# days since the first of the year:
select
DATEDIFF(DAY,DATEADD(yy, DATEDIFF(yy,0,getdate()), 0),GETDATE()) As Dayz, --ie 191 for 07/11/2013
CASE
WHEN DATEDIFF(DAY,DATEADD(yy, DATEDIFF(yy,0,getdate()), 0),GETDATE()) > 180
THEN YEAR(GETDATE())
ELSE YEAR(GETDATE()) -1
END As BizYear
Lowell