[4] Plans for the 1,300,000-square-foot (120,000 m2) mall were announced in 1998 by Glimcher Realty Trust, emphasizing the sites proximity to the New Jersey Turnpike and its location in an Urban Enterprise Zone, making purchases eligible for a reduced 3½% (now 3.3125% as of January 1, 2018) sales tax rate, a potent lure for New York City residents paying a sales tax rate over 8%.

[5] However, the sales tax on certain items, such as food and drink, have an additional 3% Elizabeth City Franchise Fee.

The developer covered the $130 million cost of bonds for the overpass and ramps through property tax payments.

[1] Century 21's Mills at Jersey Gardens location closed by October 5, 2020,[7] after the department store had filed for bankruptcy.

[8] Round 1 Bowling & Arcade is opening at the site of the former Bed Bath & Beyond in 2025.