|Posted by shawn cassidy on August 19, 2013 at 5:30 AM|
I'm not a wizard with the salary cap stuff, I believe I know the basics, but I'll let the pros break it down.I won't pretend to know it all.
The first year of the repeater tax (2015) will only apply to teams that were also taxpayers in the three previous seasons — 2011-12 through 2013-14. So right now, only Boston and the Lakers are candidates. The Celtics will probably stay out of the tax this season, and the Lakers are clearing the books next summer. So I don’t think any team will be a repeater in 2015.
Starting in 2016 a team is a repeater if they were taxpayers in any three of the previous four seasons (for 2016 that’d be 2011-12 through 2014-15). That means any team that was a taxpayer in either 2012 or 2013 would be a repeater if they are a taxpayer in both 2014 and 2015. Most teams will be able to avoid the repeater penalty. A few teams like Brooklyn probably won’t care.
The system is set up — well, “set up” is probably a bad way to put it. I don’t think they did it intentionally — so that two years out of the tax buys you three years IN the tax without being a repeater. I think many teams will adopt this strategy.
Take a team like the Celtics, for instance, who had no problem committing to payroll that would put them over the tax threshold when they were trying to contend for a title over the last few seasons. They’re rebuilding this year and next at minimum, but after those two years out of the tax, they could add free agents and load up for another run at a title by spending whatever it costs for the next three seasons, all the while avoiding the dreaded repeater tax.
From what it sounds like, It sounds like their is a hole in the CBA luxury tax agreement. Meaning teams can find away around it, so they don't pay it. Maybe the Heat will find a way to avoid it? If next summer the Big 3 comeback, then I don't see how them avoiding the repeater tax.
For the Celtics who will escape it this season. It will bold well for the future, and how they sign future players.