Patch dt_util.utcnow earlier (#98050)

tests/patch_time.py

@@ -0,0 +1,16 @@
+"""Patch time related functions."""
+from __future__ import annotations
+
+import datetime
+
+from homeassistant import util
+from homeassistant.util import dt as dt_util
+
+
+def _utcnow() -> datetime.datetime:
+    """Make utcnow patchable by freezegun."""
+    return datetime.datetime.now(datetime.UTC)
+
+
+dt_util.utcnow = _utcnow  # type: ignore[assignment]
+util.utcnow = _utcnow  # type: ignore[assignment]