The next year I will be 28.
This is true only one day in a year.
What day is my Birthday ?
My birthday is on December 31. I am telling this on January 1.
Day before yesterday (dec 30) = I am 25
Present day (January 1) = I am 26
this year december 31 = I will be 27.
Next year december 31 = I will be 28.