4. Boston Celtics
The Celtics paid a little bit more than $1 million in luxury tax fees for the 2012-13 season. With incremental rates, they would have paid close to $2.5 million. That number seems low compared to some of the other teams, but it only tells a small part of the larger story.
Boston was barely over the line for the 2012-13 season, with just $72 million on the books. But come 2013-14, they will be paying nearly $4 million more. The Celtics owe $76 million for the 2013-14 season and will reach another level of the incremental rates.
Boston ranks seventh in the league in terms of the top television markets, and they rank fourth in the most valuable franchises.So they could probably afford the tax, but like all things that aren’t taken care of, they will become worse with time. Look for some major moves for the Celtics on the horizon.