S5 Preview (before S4 ends, at least according to the index at post time): May the Sim League Taxes Begin
Posted: Thu Jul 17, 2025 11:56 am
No lux tax. This has been fun! Max contracts starting for less than $1 mil... Healthy levels of competition... No true dominance and minimal purposeful negligence... Engaged GMs going for titles - or understandably tanking for Michael Jordan or Hakeem Olajuwon... It has been great.
And now things change. Teams like the Golden State Warriors, or the Los Angeles Lakers, and already the KC Kings have to pay the tax man if they want to keep their squads together. Other teams that drafted for the long term in Rd 1 of the creation draft will have to face whether or not their (likely) best player stays for a max deal, or decides to leave and “play for the better team.”
Indeed, the sim league landscape is about to change - not as much as some would have liked re: lux tax overhaul (just me and Wig apparently) - but to have great expensive players, at a minimum, will force teams to evaluate their championship viability with greater discernment.
Let’s take a look at who has to pay and why.
PACIFIC
Golden State Warriors
Let’s get me outta the way. Parish and Moses need to get paid if the Warriors have any chance at success moving forward. It will devastate the coffers, but I have no other choice. Dammit.
Portland Trailblazers
(Writing with no finals results posted to the index even though some may have already happened - I don't have discord at work)
This team took out Magic Johnson and the reigning champion Kings. They don’t have any big contracts to pay out from the creation draft. This team is here to stay. DAMMIT.
Los Angeles Lakers
The Lakers are screwed. They have a great team they should absolutely keep together for another title run next season, but from the creation draft this team must retain Magic Johnson, World B. Free, Brad Davis AND James Donaldson, all on supermax deals.
Good luck and God speed, LTS!
Seattle Supersonics
This team is just starting its run. Riddled with injuries this season, their ceiling has not been approached whatsoever. From the creation draft, the Sonics will have to retain Mychal Thompson and Dennis Johnson to stay the course in the division of West Coast Killers. Doing so puts them in a spot not too dissimilar from the Warriors financially, but nowhere near as bad. They can and should get it done, expensive though it may be.
Los Angeles Clippers
The Clips could have gotten a mention in the intro, but they have $700K less on their books than the Kings, and only one player left that needs to get paid (Theus). I don’t think this is unmanageable, but he will absolutely (and rightfully (sorry Darth)) command a supermax contract.
Phoenix Suns
Nothing to see here, at least as far as taxes are concerned.
CENTRAL
Milwauke Bucks
(Still no finals results on the index)
Four Seasons. Three trips to the finals. What can’t this team do? That’s right - avoid the taxman! The Milwauke Bucks are in trouble when it comes time to pay Kevin McHale and Michael Cooper, but you know what? It doesn’t Fryeing matter. The Bucks are here to stay and worth the pay. In the current tax system, I don’t think they’ll have any problems doing so.
Chicago Bulls
Woof. That’s a lot of big contracts coming up. Alex English? Marques Johnson? Maurice Cheeks? George Gervin? The S4 Bulls went all in, no doubt. If they weren’t bit by the injury bug, though, they had a chance to hurt the league-leading Bucks. Are their chances worth 4 supermax contracts? With the ages of English and Gervin, do you take the plunge? Logp has an interesting offseason ahead…
Cleveland Cavaliers
Lock up Sidney Moncrief with a supermax, and this team is good to go. In the tax? Certainly! Back-breakingly so? Not like some others. Should be in decent shape financially.
Detroit Pistons
Not a single creation draft player remains. No problems ahead for S5.
Indiana Pacers
Dantley gets paid, full stop. I don’t know what else the team is going to do, besides get Dantley paid. Dantley and JBC have been a powerful duo, and they’ll be locked in together for the next 4 seasons at least, but getting Dantley paid and staying competitive may become a problem.
Atlanta Hawks
No impending financial woes. Just general woes. The rest of PBSL is waiting for the Hawks to emerge, wondering when The Syndicate is ready to do so. Stay tuned.
ATLANTIC
Washington Bullets
Do the Bullets pay Dr. J? I don’t think they will, but they’re not going to have a ton of wiggle room to sign external free agents, either. How high the cap climbs may determine the Bullets financial future.
New Jersey Nets
I love the Nets’ trajectory! Get Cliff paid, have a solid team locked in place, and then start looking at the tremendous rookies in the seasons to come. No imminent financial ruin here, relative to the perceived success to come to Jersey very soon.
Philadelphia 76ers
Pay Jack Sikma. Not sure how much this team elevates or declines after making that payment, but get this deal done and go from there.
New York Knicks
WIth no creation draft players left, and a projected top 5 draft lottery seeding, the Knicks don’t have to worry about finances yet.
Boston Celtics
No financial issues here.
MIDWEST
Kansas City Kings
We’ve already talked about the Kings being in dire straits, but to their benefit, it’s not going to get any worse. Their best players are locked in, and as the seasons roll by, other teams will have bigger problems with financial ruin than the Kings. Their tax pain now may mean relief later and earlier than others. Well played, Darth.
Utah Jazz
Luckily, only Kiki Vandecantspellhisnamewegh is up for a supermax in Utah. Perhaps they can squeeze in some more talent before Tom Chambers is up for his big payday, too.
Denver Nuggets
After winning a championship, the Nuggs stepped back completely and have a rebuild well underway. No creation draft contract retention to worry about here.
Houston Rockets
NBA great and sim league mid tier talent Larry Bird is up for a supermax contract in Houston. With 78#’s involvement being sporadic, it will be interesting to see what happens with Mr. Bird.
Dallas Mavericks
Bill Laimbeer is up for a supermax, and they should be able to pay him and add some talent in free agency, too. The Mavericks have benefitted from not having a salary floor in this regard, so locking up Laimbeer and adding talent elsewhere could be the move for the Mavs.
Boy am I jealous to see less than $1mil on the books for this team next season. Yeesh.
San Antonio Spurs
Saved for last for a purpose. With Michael Jordan about to become 12 years a Spur, the Spurs are about to be 12 years of problems for the rest of us.
I hate this team so hard right now.
On the bright side, they will have some TC insurance payment problems, at least.
____________________
The creation draft years are over! The teams that loaded up on those players will crumble in the seasons to come, and those waiting for the 84 draft are about to rise. I’m sure if the Bucks fall, though, they’ll rebuild trade their way right back into the finals. Damn you, Doug. Damn you!
And now things change. Teams like the Golden State Warriors, or the Los Angeles Lakers, and already the KC Kings have to pay the tax man if they want to keep their squads together. Other teams that drafted for the long term in Rd 1 of the creation draft will have to face whether or not their (likely) best player stays for a max deal, or decides to leave and “play for the better team.”
Indeed, the sim league landscape is about to change - not as much as some would have liked re: lux tax overhaul (just me and Wig apparently) - but to have great expensive players, at a minimum, will force teams to evaluate their championship viability with greater discernment.
Let’s take a look at who has to pay and why.
PACIFIC
Golden State Warriors
Let’s get me outta the way. Parish and Moses need to get paid if the Warriors have any chance at success moving forward. It will devastate the coffers, but I have no other choice. Dammit.
Portland Trailblazers
(Writing with no finals results posted to the index even though some may have already happened - I don't have discord at work)
This team took out Magic Johnson and the reigning champion Kings. They don’t have any big contracts to pay out from the creation draft. This team is here to stay. DAMMIT.
Los Angeles Lakers
The Lakers are screwed. They have a great team they should absolutely keep together for another title run next season, but from the creation draft this team must retain Magic Johnson, World B. Free, Brad Davis AND James Donaldson, all on supermax deals.
Good luck and God speed, LTS!
Seattle Supersonics
This team is just starting its run. Riddled with injuries this season, their ceiling has not been approached whatsoever. From the creation draft, the Sonics will have to retain Mychal Thompson and Dennis Johnson to stay the course in the division of West Coast Killers. Doing so puts them in a spot not too dissimilar from the Warriors financially, but nowhere near as bad. They can and should get it done, expensive though it may be.
Los Angeles Clippers
The Clips could have gotten a mention in the intro, but they have $700K less on their books than the Kings, and only one player left that needs to get paid (Theus). I don’t think this is unmanageable, but he will absolutely (and rightfully (sorry Darth)) command a supermax contract.
Phoenix Suns
Nothing to see here, at least as far as taxes are concerned.
CENTRAL
Milwauke Bucks
(Still no finals results on the index)
Four Seasons. Three trips to the finals. What can’t this team do? That’s right - avoid the taxman! The Milwauke Bucks are in trouble when it comes time to pay Kevin McHale and Michael Cooper, but you know what? It doesn’t Fryeing matter. The Bucks are here to stay and worth the pay. In the current tax system, I don’t think they’ll have any problems doing so.
Chicago Bulls
Woof. That’s a lot of big contracts coming up. Alex English? Marques Johnson? Maurice Cheeks? George Gervin? The S4 Bulls went all in, no doubt. If they weren’t bit by the injury bug, though, they had a chance to hurt the league-leading Bucks. Are their chances worth 4 supermax contracts? With the ages of English and Gervin, do you take the plunge? Logp has an interesting offseason ahead…
Cleveland Cavaliers
Lock up Sidney Moncrief with a supermax, and this team is good to go. In the tax? Certainly! Back-breakingly so? Not like some others. Should be in decent shape financially.
Detroit Pistons
Not a single creation draft player remains. No problems ahead for S5.
Indiana Pacers
Dantley gets paid, full stop. I don’t know what else the team is going to do, besides get Dantley paid. Dantley and JBC have been a powerful duo, and they’ll be locked in together for the next 4 seasons at least, but getting Dantley paid and staying competitive may become a problem.
Atlanta Hawks
No impending financial woes. Just general woes. The rest of PBSL is waiting for the Hawks to emerge, wondering when The Syndicate is ready to do so. Stay tuned.
ATLANTIC
Washington Bullets
Do the Bullets pay Dr. J? I don’t think they will, but they’re not going to have a ton of wiggle room to sign external free agents, either. How high the cap climbs may determine the Bullets financial future.
New Jersey Nets
I love the Nets’ trajectory! Get Cliff paid, have a solid team locked in place, and then start looking at the tremendous rookies in the seasons to come. No imminent financial ruin here, relative to the perceived success to come to Jersey very soon.
Philadelphia 76ers
Pay Jack Sikma. Not sure how much this team elevates or declines after making that payment, but get this deal done and go from there.
New York Knicks
WIth no creation draft players left, and a projected top 5 draft lottery seeding, the Knicks don’t have to worry about finances yet.
Boston Celtics
No financial issues here.
MIDWEST
Kansas City Kings
We’ve already talked about the Kings being in dire straits, but to their benefit, it’s not going to get any worse. Their best players are locked in, and as the seasons roll by, other teams will have bigger problems with financial ruin than the Kings. Their tax pain now may mean relief later and earlier than others. Well played, Darth.
Utah Jazz
Luckily, only Kiki Vandecantspellhisnamewegh is up for a supermax in Utah. Perhaps they can squeeze in some more talent before Tom Chambers is up for his big payday, too.
Denver Nuggets
After winning a championship, the Nuggs stepped back completely and have a rebuild well underway. No creation draft contract retention to worry about here.
Houston Rockets
NBA great and sim league mid tier talent Larry Bird is up for a supermax contract in Houston. With 78#’s involvement being sporadic, it will be interesting to see what happens with Mr. Bird.
Dallas Mavericks
Bill Laimbeer is up for a supermax, and they should be able to pay him and add some talent in free agency, too. The Mavericks have benefitted from not having a salary floor in this regard, so locking up Laimbeer and adding talent elsewhere could be the move for the Mavs.
Boy am I jealous to see less than $1mil on the books for this team next season. Yeesh.
San Antonio Spurs
Saved for last for a purpose. With Michael Jordan about to become 12 years a Spur, the Spurs are about to be 12 years of problems for the rest of us.
I hate this team so hard right now.
On the bright side, they will have some TC insurance payment problems, at least.
____________________
The creation draft years are over! The teams that loaded up on those players will crumble in the seasons to come, and those waiting for the 84 draft are about to rise. I’m sure if the Bucks fall, though, they’ll rebuild trade their way right back into the finals. Damn you, Doug. Damn you!