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 | Dwight Howard | RFA | Pistons | 0.25 | $15,616,520 | RFA rights exercised by Pistons |
| 2 | Kevin Martin | RFA | Pistons | 0.245 | $15,304,189 | RFA rights exercised by Pistons |
| 3 | Andre Iguodala | RFA | Hornets | 0.24 | $14,991,859 | RFA rights exercised by Hornets |
| 4 | Josh Smith | RFA | Spurs | 0.235 | $14,679,529 | RFA rights exercised by Spurs |
| 5 | Luol Deng | RFA | Kings | 0.23 | $14,367,198 | RFA rights exercised by Kings |
| 6 | Devin Harris | RFA | Hawks | 0.225 | $14,054,868 | RFA rights exercised by Hawks |
| 7 | Jameer Nelson | RFA | Nets | 0.22 | $13,742,537 | RFA rights exercised by Nets |
| 8 | Emeka Okafor | RFA | Spurs | 0.215 | $13,430,207 | RFA rights exercised by Spurs |
| 9 | Delonte West | UFA | Bulls | 0.21 | $13,117,877 | Luxury tax unpaid, RFA rights may not be used |
| 10 | Trevor Ariza | RFA | Suns | 0.205 | $12,805,546 | RFA rights exercised by Suns |
| 11 | Al Jefferson | RFA | Heat | 0.2 | $12,493,216 | RFA rights exercised by Heat |
| 12 | Andris Biendrins | RFA | Suns | 0.195 | $12,180,885 | RFA rights exercised by Suns |
| 13 | J.R. Smith | RFA | Lakers | 0.19 | $11,868,555 | RFA rights exercised by Lakers |
| 14 | Ben Gordon | RFA | Hawks | 0.185 | $11,556,225 | RFA rights exercised by Hawks |
| 15 | Dorell Wright | UFA | Pistons | 0.18 | $11,243,894 | Released by Pistons 2/15/2008 |
| 16 | Anderson Varajeo | RFA | Supersonics | 0.175 | $10,931,564 | RFA rights exercised by Supersonics |
| 17 | Josh Childress | RFA | 76ers | 0.17 | $10,619,233 | RFA rights exercised by 76ers |
| 18 | Tony Allen | RFA | Lakers | 0.165 | $10,306,903 | RFA rights exercised by Lakers |
| 19 | Carlos Delfino | RFA | Warriors | 0.16 | $9,994,573 | RFA rights exercised by Warriors |
| 20 | Andres Nocioni | UFA | n/a | 0.155 | $9,682,242 | Released by Grizzlies 7/18/07, already been UFA |
| 21 | Nick Collison | UFA | Knicks | 0.15 | $9,369,912 | Luxury tax unpaid, RFA rights may not be used |
| 22 | Damien Wilkins | RFA | Mavericks | 0.145 | $9,057,581 | RFA rights exercised by Mavericks |
| 23 | Chris Duhon | UFA | n/a | 0.14 | $8,745,251 | Rookie option declined, has already been UFA |
| 24 | Sasha Vujacic | UFA | Bulls | 0.135 | $8,432,921 | Luxury tax unpaid, RFA rights may not be used |
| 25 | Beno Udrih | UFA | Bulls | 0.13 | $8,120,590 | Luxury tax unpaid, RFA rights may not be used |
| 26 | Matt Bonner | RFA | Suns | 0.125 | $7,808,260 | RFA rights exercised by Suns |
| 27 | Shaun Livingston | RFA | Kings | 0.12 | $7,495,929 | RFA rights exercised by Kings |
| 28 | Sebastian Telfair | UFA | n/a | 0.115 | $7,183,599 | Rookie option declined, has already been UFA |
| 29 | Kris Humphries | UFA | n/a | 0.11 | $6,871,269 | Released by Spurs 7/24/07 |
