New York Consolidated Laws, Penal Law - PEN § 155.42 Grand larceny in the first degree

1. [As added by L.2024, c. 55, pt. FF, § 4.  See, also, subd. 1 below.] The value of the property exceeds one million dollars;  or

1. [As added by L.2024, c. 56, pt. O, § 7.  See, also, subd. 1 above.] such person steals property and when the value of the property exceeds one million dollars;  or

2. [As added by L.2024, c. 55, pt. FF, § 4.  See, also, subd. 2 below.] The property consists of retail goods or merchandise stolen pursuant to a common scheme or plan or a single, ongoing intent to deprive another or others of the property or to appropriate the property to the actor or another person and the value of the property exceeds one million dollars, which value may be determined by the aggregate value of all such property regardless of whether the goods or merchandise were stolen from the same owner.  Nothing in this subdivision shall be read to limit the ability to aggregate the value of any property or the ability to charge the larceny of retail goods or merchandise under another applicable provision of law.

2. [As added by L.2024, c. 56, pt. O, § 7.  See, also, subd. 2 above.] such person commits deed theft, regardless of the value, of (a) residential real property that is occupied as a home by at least one person;  or (b) residential real property that involves a home that is owned by an elderly person, an incompetent, an incapacitated person, or physically disabled person;  or (c) three or more residential real properties.