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Konata's gym clothes are labeled "2-E" in episode 1, so I'm fairly sure the girls are at the beginning of their second year as the anime opens.
They seem to begin their third year in episode 15 (in which Kagami is yet again placed into a different class; Yutaka, Minami, and company enter Ryouou; and the voiceover for the Yoshimizu Kagami Theater title card changes to "3-nen, B-gumi?").
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