It seems to me to be dependent on the market you're in. Mine was manufactured in SK in April 2021 and is sold here in Aus as a 2021 model. I bought it about a month after it was made.
Also the face-lifted model is designated as Kona Electric Series II here, so there are the dimple faced 2021s, and Series II 2021s on the road here.
As I understand it, it's the result of a law which I gather the motor trade association managed to get through while no-one was looking which identifies a new car model year by the year first registered in NZ rather than when it was manufactured or what the VIN identifies it as. I think it came about because new cars can take a months to get here and then may sit on either the importers or dealer's lot for a long time. I once bought a Suzuki SUV 'new' in Dec 2013 that I found out later was built July 2011. My Kona identifies as 2019 by the VIN but legally is a 2018 model. We cannot have 2022 Konas until 1st Jan 2022.