OUTSTANDING LUXURY TAX BILL LIST: viewtopic.php?f=15&t=2468
The deadline for exercising RFA rights will be the end of the rookie draft. If you do nothing, it is assumed you are declining to exercise your RFA "right to match" and these players will become Unrestricted Free Agents. Exercising RFA rights means your available cap space will be reduced by the noted amount during the RFA bidding period. Please refer to the RFA Explanation thread for questions and ask them in that thread, not this one.
To exercise a player's RFA rights, you must post in this thread with the name of the player whose rights you are exercising and note "Exercise Rights" for example: "Hawks exercise RFA rights on Antonio McDyess." Note that one of the penalties for having luxury tax payments outstanding is that you are not permitted to exercise RFA rights; if you are not paid up by the close of the exercise period, your players will become UFAs. This is the only reminder I will give you. Only posts exercising or declining RFA rights should go in this thread. Questions should go in the RFA rules thread linked above.
| Drafted | Name | Status | Incumbent Team | Cap Pct | Cap Hold | Notes |
| 1 | LeBron James | RFA | Heat | 0.25 | $14,362,313 | Rights exercised by Heat |
| 2 | Dwyane Wade | RFA | Nuggets | 0.245 | $14,075,066 | Rights exercised by Nuggets |
| 3 | Carmelo Anthony | RFA | Knicks | 0.24 | $13,787,820 | Rights exercised by Knicks |
| 4 | Chris Bosh | RFA | Timberwolves | 0.235 | $13,500,574 | Rights exercised by Timberwolves |
| 5 | Chris Kaman | RFA | Nets | 0.23 | $13,213,328 | Rights exercised by Nets |
| 6 | Leandro Barbosa | UFA | Mavericks | 0.225 | $12,926,081 | Did not exercise rights |
| 7 | Luke Ridnour | UFA | Spurs | 0.22 | $12,638,835 | Rights declined by Spurs |
| 8 | Kirk Hinrich | RFA | Kings | 0.215 | $12,351,589 | Rights exercised by Kings |
| 9 | Mo Williams | RFA | Suns | 0.21 | $12,064,343 | Rights exercised by Suns |
| 10 | David West | UFA | Mavericks | 0.205 | $11,777,096 | Did not exercise rights |
| 11 | Kyle Korver | RFA | Lakers | 0.2 | $11,489,850 | Rights exercised by Lakers |
| 12 | Josh Howard | RFA | Hawks | 0.195 | $11,202,604 | Rights exercised by Hawks |
| 13 | Kendrick Perkins | RFA | Raptors | 0.19 | $10,915,358 | Rights exercised by Raptors |
| 14 | T.J. Ford | UFA | Timberwolves | 0.185 | $10,628,111 | Wolves declined to exercise rights |
| 15 | Matt Carroll | UFA | n/a | 0.18 | $10,340,865 | Team option declined 11/04 by Blazers, has already been through UFA |
| 16 | Boris Diaw | RFA | Celtics | 0.175 | $10,053,619 | Rights exercised by Celtics |
| 17 | Michael Pietrus | UFA | 76ers | 0.17 | $9,766,373 | 76ers attempted to exercise rights but were tax-delinquent (luxury tax bill not paid before RFA exercise deadline) |
| 18 | Zaza Pachulia | RFA | Supersonics | 0.165 | $9,479,126 | Rights exercised by Sonics |
| 19 | Willie Green | UFA | Magic | 0.16 | $9,191,880 | Rights declined by Magic |
| 20 | Darko Milicic | UFA | Suns | 0.155 | $8,904,634 | Rights declined by Suns |
| 21 | Steve Blake | RFA | Bulls | 0.15 | $8,617,388 | Rights exercised by Bulls |
| 22 | Jason Kapono | UFA | Jazz | 0.145 | $8,330,141 | Did not exercise rights |
| 23 | Marquis Daniels | UFA | Bulls | 0.14 | $8,042,895 | Did not exercise rights |
| 24 | Travis Outlaw | UFA | Cavaliers | 0.135 | $7,755,649 | Did not exercise rights |
| 25 | James Jones | UFA | Cavaliers | 0.13 | $7,468,403 | Did not exercise rights |
| 26 | Jarvis Hayes | UFA | Mavericks | 0.125 | $7,181,156 | Did not exercise rights |
| 27 | Marcus Banks | RFA | Clippers | 0.12 | $6,893,910 | Rights exercised by Clippers |
| 28 | Brian Cook | RFA | Raptors | 0.115 | $6,606,664 | Rights exercised by Raptors |
| 29 | Raul Lopez | UFA | n/a | 0.11 | $6,319,418 | Released by Sonics 12/16/03, has already been through UFA |
