This is my first year of college after five years of absence. Does it still count as my “first” year? I did not earn a degree beforehand

No, you should count any years you attended College previously.  

Edited 1/27/2020 6:00 pm

If this is not the first time you have attended college in your entire life, then this is not your first year of college. Period.

So if you were a sophomore in the 2000-2001 year and stopped, then you enrolled for the 2019-2020 acedemic year, then 2019 is your 2nd year of college.

Weather you claimed the AOTC or any other education credits back in the 2000-2001 academic year is irrelevant. Your 2nd academic year of college is still your 2nd academic year of college. Even if you failed your first academic year back in 2000-2001, the 2019-2020 academic year is still your 2nd year of college.