New Jersey Highway Authority v. Town of Bloomfield

CRABTREE, J.T.C.

Plaintiffs move for summary judgment in this local property tax case. The narrow issue to be decided is whether a restaurant located at a service area adjacent to the Garden State Parkway in Bloomfield, New Jersey is exempt from taxation. The municipality concedes the exempt status of real property owned by plaintiff New Jersey Highway Authority but argues that plaintiff McDonald’s Corporation is taxable on the value of the improvements, i.e., the restaurant in question.

New Jersey Turnpike Authority and New Jersey Expressway Authority were permitted to appear as amici curiae,…