Lakers Notes: Ayton, Bennett, Front Office, Reaves
While Deandre Ayton has had some big games for the Lakers this season, including a 21-point, 13-rebound outing in Tuesday’s 110-109 loss to Orlando, there are still questions about whether he’s fully committed to the role the team wants him to play, writes Dave McMenamin of ESPN.
That disconnect between what the former No. 1 overall pick believes he’s capable of and what the Lakers want from him – starting with screen-setting and rim-running – was on display after Ayton wrapped up his post-game media session following the loss to Orlando, McMenamin notes.
“They’re trying to make me Clint Capela,” Ayton said as he made his way toward the showers, referring to the veteran NBA center who has a reputation as a solid rim-runner and rebounder. “I’m not no Clint Capela!”
Now 27 years old and in his eighth NBA season, Ayton hasn’t become a star at the NBA level, having developed a reputation as a “talented but unserious” player who can be engaged and productive in one game before disappearing in the next game, McMenamin writes. Still, the Lakers have been happy with his performance when’s willing to do the sort of “dirty work” the team wants him to focus on, a source told ESPN.
“When he’s at his best, and we’ve seen it, we’ve seen glimpses of it, he’s playing with force,” that team source said. “And that’s playing with great force on both ends of the floor when it comes to screening. Then rolling and putting pressure on the rim; (when the) shot goes up, crashing the glass; sprinting back in transition; loading to the basketball; calling out your communication; being in the right positioning; contesting shots; boxing out. Those things for a big are just really thankless when you’re a skilled big. But on this team, that’s what his role is. He has to be a dirt worker.”
As McMenamin writes, when Ayton commits to doing those little things that don’t involve scoring, he’s often rewarded for it, earning more minutes and getting more looks from his teammates. However, there’s still a sense that he doesn’t care as much about “the grind” as he does about putting the ball in the basket.
“He picks and chooses when he wants to lock in and play,” a Western Conference scout told McMenamin. “Which is not what most dominant centers do.”
Ayton had two points and four rebounds and was a -24 in 23 minutes in the Lakers’ 113-110 loss to Phoenix on Thursday.
We have more on the Lakers:
- Following up on the Lakers’ hiring of Tony Bennett as a draft advisor, Dan Woike of The Athletic reports that the longtime UVA head coach won’t be leading the organization’s draft room or scouting department. As Woike explains, Bennett will be playing more of a supporting role, with his track record of identifying players who possess “toughness, energy and IQ” viewed as an asset for a Lakers team looking to restock its collection of young talent.
- Woike adds in the same story that reforming the college scouting staff, building up a “modern” pro scouting department, and expanding the current analytics department are among the Lakers’ goals as they bring in more front office executives under new majority team owner Mark Walter.
- After the Lakers wrapped up 4-4 home stand with Tuesday’s loss to Orlando, head coach JJ Redick referred to the club as a “work in progress,” according to Benjamin Royer of The Southern California News Group (subscription required). Thursday’s game provided a reminder of that point, as the Lakers lost a tight contest to a Suns team playing without its two leading scorers, Devin Booker and Dillon Brooks. As Broderick Turner of The Los Angeles Times relays, guard Austin Reaves said after the latest loss that the team’s level of frustration is “very high.”
Former UVA Coach Tony Bennett Joins Lakers As Draft Advisor
The Lakers have hired former University of Virginia head coach Tony Bennett, announcing today in a press release that he’ll take on the role of NBA draft advisor for the team.
“We’re thrilled and honored to welcome Tony as an advisor to the Lakers basketball operations department,” president of basketball operations Rob Pelinka said in a statement. “As we refine and build out our NBA draft and scouting processes, we could think of no better basketball mind than Tony Bennett to have as a resource.
“Tony’s track record of forming culture, with high-character, high-skill, and high-IQ players is revered and respected across all basketball circles. Tony will be an incredible asset to our basketball leadership, to our scouts, and to our draft department as a whole. We are truly excited.”
Bennett, who had a brief NBA playing career as a member of the Hornets from 1992-95, has had a longer and more successful career in coaching.
After a brief stint as the coach of the North Harbour Kings in New Zealand, he was an assistant at Wisconsin (1999-2003) and Washington State (2003-06), then spent three seasons at the head coach at Washington State (2006-09) and a decade and a half in the lead coaching role at Virginia (2009-24).
Bennett compiled a 364-136 (.728) record for the Cavaliers and led the team to a national championship in 2019 with a roster that featured future NBA players like De’Andre Hunter, Ty Jerome, Jay Huff, Mamadi Diakite, and Kyle Guy. Bennett was named the Naismith College Coach of the Year in both 2007 (with the Cougars) and 2018.
As we detailed earlier today, Pelinka is expected to remain in his role atop the Lakers’ basketball operations department amid changes at the ownership level and in business operations. However, new controlling owner Mark Walter wants to build a deeper front office that emulates the group compiled by the Los Angeles Dodgers, his MLB team. With that in mind, Bennett figures to be one of many additions to the basketball operations staff in the coming months.
The Lakers own a single pick in the 2026 draft — their own first-rounder. It currently projects to land 21st overall, per Tankathon.
Lakers’ Rosen: Pelinka ‘Empowered’ To Continue Running Basketball Ops
The Lakers introduced their new president of business operations to the media on Tuesday, with longtime Los Angeles Dodgers executive Lon Rosen speaking to reporters for the first time since being hired by the NBA team.
As Dan Woike of The Athletic writes, there has been speculation around the league since Mark Walter took over majority control of the franchise about whether the new leadership group might make front office changes that impact Rob Pelinka‘s future with the Lakers. However, Rosen made it clear on Tuesday that he envisions Pelinka remaining in his position as Los Angeles’ president of basketball operations and general manager.
“I just run the business side, Rob’s empowered to do what he does,” Rosen said, per ESPN’s Dave McMenamin. “(Dodgers executives) Andrew Friedman and Farhan Zaidi, they have involvement helping Rob a bit. It gives you a deeper bench, and I think Rob appreciates that. And it is unique. But they have a skill set that they can transfer some of it here. And that’s really how we look at it.
“Look, I have a really good relationship with Rob. I’ve known Rob Pelinka from when he was representing Kobe (Bryant). I met him many, many years ago.”
Rosen’s comments line up with the remarks Pelinka made to the media in the wake of this month’s trade deadline. He said at that time that the Lakers would be expanding their basketball operations department in the coming months and want to build a deep front office like that of the Dodgers, the MLB team Walter owns. But Pelinka also stressed that he, governor Jeanie Buss, and Walter would continue to be the ones making basketball decisions, and Rosen confirmed as much.
Pelinka was originally hired as the Lakers’ general manager under president of basketball operations Magic Johnson in 2017. He took over control of the front office in 2019, was promoted to VP of basketball operations in 2020 and was eventually promoted again to president of basketball operations in the spring of 2025, receiving a contract extension at that time as well.
Notably, before joining the Dodgers in 2012 as the team’s executive vice president and chief marketing officer, Rosen was the longtime agent for Johnson, the former Lakers star and lead basketball executive who unexpectedly resigned from his role in 2019 and accused Pelinka of disparaging him behind his back.
Johnson and Pelinka have mended fences since then and Rosen referred to Johnson on Tuesday as one of his “closest friends,” but the Lakers’ new president of business opreations said the Hall-of-Famer won’t be returning to any sort of day-to-day role in the organization.
“Earvin’s involved with all types of things,” Rosen said, per McMenamin. “He owns football teams, baseball teams, soccer teams, insurance companies, a lot of things. He’s always going to have some type of involvement with all the teams, but he is not going to have a day-to-day involvement. It’s going to be no different since he left the Lakers.
“Obviously, he’s a huge fan of the Lakers, but he’s not going to be, ‘Hey, Rob, go sign this player. Do that.’ He’ll always be involved with all the teams that he’s involved in, but no, he’s not going to have day-to-day involvement, at all. He is a super Laker fan and he’ll continue to be a super Laker fan. It’s not bad to have that.”
The Lakers have an eventful offseason on tap in 2026. They’re in position to create significant cap room and will be able to trade up to three first-round picks after having just one tradable first-rounder at this year’s deadline. Austin Reaves will also be up for a new contract, while LeBron James‘ deal is set to expire too. The four-time MVP has yet to confirm whether he plans to continue his career — and if he does so, whether he still wants to be a Laker.
Pacific Notes: Santos, Green, Ayton, Kings
Power forward Gui Santos has seen his role expand with the Warriors in recent weeks and it’s given a major confidence boost to the 2022 second-round pick, he said on 95.7 The Game’s Willard and Dibs show.
“I’m not going to lie to you, I’m feeling really good right now about the shooting, you know the confidence,” Santos said (story via Kevin Borba of NBC Sports Bay Area. “I think especially when you know that you’re going to play every night when you know that like your team trusts you, the staff trust you, that gives you way more confidence to go out there. You take shots with confidence, you take shots that you think like, ‘yes this shot is one shot that I got shoot it and I’m going to make it.’ And I feel good right now I’m in this position.”
In the month of February, Santos is averaging 29.7 minutes, 15.0 points, 5.4 rebounds and 4.3 assists per game. He’ll be eligible for restricted free agency after the season.
Here’s more from the Pacific Division:
- As with his past teams, Deandre Ayton is frustrating the Lakers with his inconsistent play. Ayton has a minimal offensive role but the team is trying to unlock his potential as a rebounder and defender. Coach JJ Redick also sees plays where the ball should go inside to Ayton. “There’s positive trends,” Redick said after practice Monday, per Broderick Turner of the Los Angeles Times. “We did watch some film today. There was some real positive trends defensively. I think his spirit and engagement and stuff has been really good. I think for all the guys, if he has a smaller player on him, that’s an advantage for us. Let’s just get him the ball. I think it’s just thematically across the team, we have to pass it to each other more and trust each other more. … In terms of him running and putting pressure on the rim and offensive rebounding, particularly against switches and smaller players, he could be better there.” Ayton is averaging career lows in points (13.0), rebounds (8.4) and minutes (28.1) per game.
- Jalen Green has missed a good portion of his first season with the Suns due to hamstring injuries. He’s now in a position to make a major impact with both Devin Booker and Dillon Brooks out due to injuries. “I think I bring a little bit of everything,” Green told Kelly Iko of Yahoo Sports. “Play faster, get some steals and get into the open lane. I think that’s where my biggest impact is, getting to the rim, the three and scoring.” Green is averaging 16.8 points over his last four games.
- The Kings‘ franchise-record losing streak of 16 games was finally snapped on Monday, as Russell Westbrook scored 25 points in a 123-114 road victory over Memphis. Precious Achiuwa matched his season-high with 20 points and also grabbed 12 rebounds. “We needed this,” Achiuwa told NBC Sports California, as Jason Anderson of the Sacramento Bee relays. “It’s been a bit of a rough path for us the past couple games. We’ve played really well a lot of those games. We were just unfortunate not to come out with a win, but tonight we’re glad. It feels good to win.”
Injury Notes: Brown, Hayes, Siakam, Thompson, Jovic, Goodwin
Celtics star forward Jaylen Brown won’t play on Tuesday against the Suns due to a right knee contusion. He was originally listed as questionable but was downgraded about seven hours before tipoff, Brian Robb of MassLive.com reports.
This will be the sixth game Brown has missed this season. The veteran wing is averaging 29.2 points, 7.0 rebounds and 4.9 assists per game and scored a team-high 32 points in 36 minutes on Sunday against the Lakers.
Here’s more injury news from around the league:
- Lakers big man Jaxson Hayes will miss tonight’s game against Orlando due to a right ankle sprain, ESPN’s Dave McMenamin tweets. Hayes played just five minutes against Boston on Sunday before exiting due to that injury.
- Rockets guard Amen Thompson will sit out Wednesday’s home game against Sacramento due to left quad tendinitis, Varun Shankar of the Houston Chronicle tweets. Thompson played 29 minutes against Utah on Monday, contributing 20 points, seven rebounds and three assists in Houston’s 20-point victory.
- Pacers forward Pascal Siakam won’t play against Philadelphia tonight due to a left wrist sprain, Tony East of Forbess tweets. It will be the seventh game he’s missed this season.
- Heat forward Nikola Jovic has returned to Miami during the team’s current road trip for back treatment, Ira Winderman of the Sun Sentinel writes. Miami plays Milwaukee tonight and wraps up its trip in Philadelphia on Thursday. The Heat’s next home game is Saturday against Houston. It’s been a rough season for Jovic, who has been in and out of the rotation after signing a four-year, $62.4MM extension in October.
- Suns guard Jordan Goodwin, who is dealing with a left calf strain, will be re-evaluated in one to two weeks, Duane Rankin of the Arizona Republic tweets. Goodwin had a 17-point outing against Orlando on Saturday, then missed the next contest against Portland. The Suns also confirmed Dillon Brooks‘ four-to-six week timeline before a reevaluation of his broken left hand.
Lakers Notes: Offseason Targets, LeBron, Riley, Ticket Prices
The Lakers‘ decision to stand pat at the trade deadline sets them up for an eventful summer, Yossi Gozlan of The Third Apron states in a subscriber-only story. Even with Austin Reaves‘ $20.9MM cap hold (assuming he declines his player option and tests free agency), L.A. has about $47MM in projected cap space, along with the $9.4MM room mid-level exception. That number could be larger if Deandre Ayton ($8.1MM) and Marcus Smart ($5.4MM) decline their player options.
Trading for Giannis Antetokounmpo would be the Lakers’ dream offseason move, but Gozlan is skeptical that they can put together a competitive offer unless Antetokounmpo demands to be dealt to L.A. The team can only trade three future first-round picks this summer, and Gozlan doesn’t believe they can compete with other suitors even if Reaves is included in a sign-and-trade deal.
Gozlan lists numerous potential targets, including Nuggets forward Peyton Watson, who may be too expensive to keep if Denver can’t cut salary elsewhere. Gozlan suggests that Cameron Johnson might become expendable, and the Lakers could have some interest if draft compensation is included.
Gozlan cites center Jalen Duren as another possibility if the Pistons don’t want to meet his salary demands after a breakout season. Gozlan states that it would take an aggressive offer sheet approaching Duren’s annual max salary of $44.6MM to give the Lakers a chance to sign him.
Kawhi Leonard is also worth watching if the NBA decides to void his contract over the Aspiration scandal, Gozlan adds. If the league were to ban Leonard from playing for the Clippers, the Lakers could create enough room to absorb his $50.3MM contract for next season into their cap space while giving their cross-town rivals draft picks and cap relief, Gozlan notes.
There’s more on the Lakers:
- LeBron James, who has a $52.6MM expiring contract, will be fascinating to watch this summer, Gozlan adds. There has been speculation that he will return to Cleveland to finish his career, but the Cavaliers are projected to be over the second apron again next season and are severely limited in what they can offer. They could clear enough space to use the $6.1MM taxpayer mid-level exception, but Gozlan notes that would only be $2.2MM more than James could earn on a veteran’s minimum deal and he might prefer that the Cavs not weaken their roster with an unnecessary trade. Gozlan suggests a two-year, $8MM agreement that includes a player option and a no-trade clause, pointing out that James would count for a full $3.9MM cap hit if he signs for two seasons, but only $2.5MM if his next contract covers just one year.
- The Lakers honored Pat Riley with a statue unveiling on Sunday, but their performance couldn’t match his fiery tone during a speech to the crowd, notes Benjamin Royer of The Orange County Register (subscription required). Coach JJ Redick called his team “just awful offensively” in the 111-89 loss.
- A steep hike in season ticket prices is being planned for next season, according to Dave McMenamin of ESPN. The increase comes after Mark Walter agreed to a $10 billion valuation in his purchase of the team.
Celtics Notes: Brown, Pritchard, Gonzalez, Tatum
After the Celtics pummeled the Lakers on Sunday, LeBron James told reporters that Jaylen Brown is being overlooked in the MVP race, writes Dave McMenamin of ESPN. Brown had 32 points, eight rebounds, seven assists and three steals in the 22-point victory as Boston continued its surprising season by improving to 37-19, the fourth-best record in the league.
“This whole MVP thing, I don’t understand why his name is not getting talked about some as well,” James said. “Like, nobody gave them a shot to start the season. And he’s averaging what, 30? Just under 30? It’s a popularity contest sometimes, I tell you.”
Brown is posting career highs of 29.2 points, 7.0 rebounds and 4.9 assists in 51 games and has looked extremely comfortable as the team’s primary scoring option while Jayson Tatum recovers from a torn Achilles. Brown thanked James for his assessment and offered his own case for the award.
“I feel like I’m the best two-way player in the world,” he said. “I play both ends on the court. Night to night, I’m available, which is hard to do. I’m a leader. I help lead my team, empower my team to come out and play confidently, stuff that doesn’t always show up on the analytics. And I’m a winner. I come out and try to win every single night. So I’m grateful. It’s an honor to play the Celtics-Lakers rivalry. It’s an honor for LeBron, who’s arguably the best player to ever play the game, giving me some high praise.”
There’s more on the Celtics:
- Moving into a reserve role after the trade deadline hasn’t affected Payton Pritchard‘s productivity, notes Adam Himmelsbach of The Boston Globe (subscription required). Pritchard scored 30 points in 38 minutes on Sunday and said he was inspired by the Boston-L.A. rivalry. “Felt like I’m back in my college days [at Oregon] where I’m playing Washington or Arizona or something,” he said. “Rivalry will bring that out of you.”
- Luka Doncic and Hugo Gonzalez have a connection through their Real Madrid background, and the Lakers star believes the Celtics rookie has a bright NBA future, per Souichi Terada of MassLive. “We all know he’s a very high-effort player,” Doncic said. “He’s all around the court. It’s only his first year. He’ll have time to learn. But I think he’s going to be a very important piece for every team he plays for.”
- Lakers guard Marcus Smart has stayed in touch with Tatum throughout his recovery process and dropped the latest clue on whether his longtime teammate might return this season, Terada relays in a separate story. “He’s doing real well as you guys know,” Smart said. “That’s all you can ask for. That’s something you never want to see from anybody, but especially for a guy you’ve been to battle with and you got a good relationship with. So it was tough to see that but I’m glad he’s in good spirits and his process is going very well.”
And-Ones: MVP Race, No. 1 Pick, Peterson, P. Gasol
Reigning Most Valuable Player Shai Gilgeous-Alexander remains the favorite to claim the award again in 2025/26, according to ESPN’s Tim Bontemps, who recently conducted his second MVP straw poll. The Thunder guard was the only player to appear on all 100 ballots and accumulated 930 points.
Injuries to top players have significantly impacted the MVP race this season, Bontemps writes, as multiple contenders for the award may not qualify due to the 65-game rule. Despite being sidelined with an abdominal strain, Gilgeous-Alexander isn’t in imminent danger of not meeting that threshold — he’ll likely have 10 total missed games when he’s reevaluated later this week.
Nuggets center Nikola Jokic remains in second place (700 points), but the gap between the two players has grown since Bontemps’ initial poll in December. That’s largely because the three-time MVP missed 15 games because of a knee injury and can’t have more than two additional absences without becoming ineligible for major postseason awards.
Pistons guard Cade Cunningham (382 points) and Spurs big man Victor Wembanyama (242 points) were the only other players to receive first-place votes. Lakers guard Luka Doncic (177 points) rounds out the top five of Bontemps’ poll.
Here are a few more odds and ends from around the basketball world:
- How much would the No. 1 overall pick in the loaded 2026 NBA draft be worth if it were available in an auction? Brian Windhorst of ESPN briefly discussed that topic on the Hoop Collective podcast (hat tip to RealGM). “I was talking to a league executive today and he said to me, this is after Darryn Peterson had 23 points in 18 minutes and after we’ve seen some other top guys have big time games over the last four or five days,” Windhorst said. “… I had an executive tell me that the No. 1 pick this year is worth $100 million. If you gave the opportunity to buy that pick, teams would pay $100 million for it. Keep that in mind when the Jazz were fined $500,000.”
- Although Peterson’s sporadic for Kansas this season has undoubtedly been frustrating for him, the school, and its fans, his health issues are unlikely to have much of an effect on the 19-year-old guard’s standing as a top prospect in the 2026 draft class, per Brendan Marks and Justin Williams of The Athletic. “He’s elite, elite, elite,” one NBA scout told The Athletic. “When he’s fully healthy, the shot-making is on another level. … When it comes down to it, man, if you’ve seen this guy play in high school, and you saw those matchups, like, Darryn is the guy. For sure.”
- Hall of Famer Pau Gasol has been selected by Olympic athletes to represent them on the International Olympic Committee (IOC) board through the 2028 summer games in Los Angeles, according to The Associated Press.
L.A. Notes: Doncic, James, Reaves, Garland, Collins, Rosen
The Lakers had their big three — Luka Doncic, LeBron James and Austin Reaves — in the starting lineup on Friday in a 125-122 victory over the Clippers. Doncic erupted for 38 points with 11 assists, while Reaves poured in 29 points. James supplied 13 points and 11 assists despite some knee soreness. The Lakers’ success the rest of the way is predicated on that trio developing chemistry.
“I mean, every game, every second, every minute that we’re on the floor together, it helps,” James said, per Broderick Turner of the Los Angeles Times. “Like I said, when was that, All-Star weekend? We don’t know what we’re going to be until we get fully healthy and tonight was one of the first games where JJ (Redick) and the coaching staff can look down and know everybody was available. So, we just got to keep pushing. We got to keep pushing. We got a tough team coming in on Sunday (against the Celtics). Obviously, a lifetime NBA rivalry, so we got to be ready for them. They’re playing great basketball, too.”
Here’s more on the Los Angeles teams:
- Clippers head coach Tyronn Lue says his team isn’t anywhere near tank mode despite the roster upheaval prior to the trade deadline. The Clippers are sitting ninth in the Western Conference standings and are likely to make the play-in tournament. “I just feel confident. I just feel confident in our players. I feel confident in our coaching staff and I just feel confident in the environment, like the culture we’ve set,” he said, per Dave McMenamin of ESPN. “And why wouldn’t you want to play to win. That’s our mindset. That’s my mindset every single night. And as tough as it may be or you start 6-21 or whatever it may be, you’re playing to win. And so, we make the playoffs and then anything can happen. So, our goal is to make the playoffs and so I don’t know why somebody would scoff at that.”
- Initially, Darius Garland wasn’t thrilled about getting traded from Cleveland to the Clippers. Now he says he’s “super excited” about joining forces with Kawhi Leonard and playing in Los Angeles. “I’m good with the change,” Garland told Marc J. Spears of Andscape. “When it first happened, I was kind of skeptical. But I couldn’t turn down this opportunity to play with another Hall of Famer (Leonard) and having a ball in my hands damn near 99 percent of the time.” Garland has yet to make his Clippers debut. He has not played since Jan. 14 due to a toe injury and is reportedly unlikely to return until March but told Spears he plans to play “really, really soon.”
- Clippers forward John Collins took a shot to the face on Friday and required some stitches along his left eye, Mark Medina tweets. He finished the game with 12 points in 16 minutes.
- Longtime Dodgers executive Lon Rosen is moving into the Lakers‘ front office as president of business operations, according to The Associated Press. He replaces Tim Harris, who is stepping down after 35 years with the organization. Rosen has been the Dodgers’ executive vice president and chief marketing officer since 2012, the same year new Lakers majority owner Mark Walter purchased the MLB team. Rosen began his sports career with the 1980s Showtime Lakers as an intern and a front office executive. He went on to become an agent and a business partner of Magic Johnson.
Projected NBA Taxpayers For 2025/26
While seven NBA teams are still operating in luxury tax territory following the All-Star break, that total has been cut in half since the start of the month.
Prior to an eventful trade deadline week, a total of 14 teams projected to be taxpayers, per Bobby Marks of ESPN (Twitter link) observes, with the 16 non-taxpayers on track to receive about $13.8MM apiece in tax distribution money at that point.
However, the Celtics, Nuggets, Suns, Mavericks, Sixers, Magic, and Raptors all ducked below the tax line with their pre-deadline transactions, while a few other teams remained in the tax but took steps to significantly reduce their end-of-season bills.
Cleveland, for instance, had been projected to pay nearly $164MM in tax penalties, according to Marks. The Cavaliers will likely still have the NBA’s highest tax bill, but their deadline deals reduced their projected payment by more than $95MM, according to Eric Pincus of Sports Business Classroom.
Here are the current projected tax penalties, per Pincus’ data:
- Cleveland Cavaliers: $68.67MM
- Golden State Warriors: $65.67MM *
- New York Knicks: $44.44MM
- Los Angeles Lakers: $22.65MM *
- Houston Rockets: $7.07MM
- Los Angeles Clippers: $6.67MM *
- Minnesota Timberwolves: $5.48MM
Total: $220.65MM
Note: Teams marked with an asterisk are paying repeater tax rates.
These numbers may fluctuate a little before the end of the season. For instance, the Clippers recently increased their projected bill when they promoted Jordan Miller to their standard roster, while the Knicks did the same when they signed Jeremy Sochan. The Warriors, Rockets, and Timberwolves all have open roster spots that they could fill before the end of the season, which would increase their respective tax bills. Various contract incentives that go earned or unearned could also impact the end-of-season tax totals.
Based on the current figures from Pincus, each non-taxpayer is projected to receive a payout of about $4.8MM. That figure is determined by cutting the total league-wide tax penalties in half, then dividing them evenly among the non-taxpaying teams (in this case, 23 clubs).
While it’s no real surprise that that figure is far below the $13.8MM projection from a few weeks ago, it’s worth noting that it’s significantly less than what non-taxpayers received last year. In 2024/25, 10 taxpayers paid a total of $461.21MM in penalties and the 20 non-taxpayers received $11.53MM apiece, according to Pincus.
Assuming these are the seven teams that finish the season in tax territory, the Warriors, Lakers, and Clippers would all be subject to repeater penalties in 2026/27 if they’re taxpayers again next season. Additionally, the Bucks, Celtics, Suns, and Nuggets would pay repeater rates if they’re in the tax in ’26/27, since all four clubs were in the tax for three straight years from 2023-25. They’ll each need to spend one more season as a non-taxpayer in order to reset the repeater clock.