Lakers had the highest luxury tax bill last season, followed by these five teams

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It is theoretically possible to buy the talent necessary to win a championship in the NBA, but especially since the terms of the new collective bargaining agreement went into effect, it would come at a very substantial cost.

We’ll get to that in a moment.

For now, let’s look at the teams who were served with the biggest luxury tax bills for their respective 2012-13 payrolls.

From Marc Stein of ESPN.com:

Your NBA luxury-tax champions from the 2012-13 season? Lakers informed tonight that they were officially charged $29,259,739 in ’12-13 tax

Rest of NBA’s 2012-13 tax bills: 2. MIA ($13,346,242), 3. BKN ($12,883,647), 4. NYK ($9,962,406), 5. CHI ($3,932,336), 6. BOS ($1,181,640)

As has been well-chronicled, the roster of the Lakers failed due mainly to a rash of injuries over the course of the season to key players, but also because of an inability from Dwight Howard to ever truly buy in to the team concept.

L.A. tried to assemble top talent to compete for a title, and paid for it handsomely. The team right behind them on the list of taxpayers was the Miami Heat, who won a second straight championship while paying less than 50 percent of the tax that the Lakers did in the process of getting swept in the first round of the playoffs.

The Nets will seemingly always be taxpayers while their billionaire owner is in charge, and it gets worse for them next season when the new tax penalties kick in — as Stein also reported.

Wanna know how new NBA world works? With essentially same payroll as Lakers last season, Nets will owe $70+ mil in tax after 2013-14 season

You read right, my friends. Nets projected, at this early juncture, to owe somewhere between $72M and $77M in taxes after coming season

The Knicks are another large market that can afford the penalties, and so are the Bulls, who went as far as New York in the playoffs despite their injury-ravaged roster.

What is never mentioned in payroll considerations is the TV deals in certain markets that are conveniently kept separated from these discussions. The Lakers, Nets, and Knicks have substantial, long-term television contracts that can more than offset much of these costs. Other teams, however, are not so fortunate.

The list will be very different next season, as teams like the Lakers and Celtics who seemingly will have no shot to compte for a title will fall off, while the overall bills will decrease due to the increased tax penalties levied by the new collective bargaining agreement.

There will always be teams that may be willing to try to pay for a title, but despite those best efforts, we learned that nothing is guaranteed. You need to look no further than the way that the previous season unfolded with the Lakers in Los Angeles to come to that realization.

Russell Westbrook wins the 2017 NBA MVP Award

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Russell Westbrook or James Harden for the 2017 NBA MVP? We finally have our answer.

On Monday night Westbrook, the Oklahoma City Thunder star, took home the Maurice Podoloff Trophy, earning him the right to be called the league’s most valuable player for the 2016-17 NBA season.

The debate raged on the entire regular season, but the Oklahoma City Thunder star hit new heights in 2016-17, averaging a triple-double for the entire season, a feat not seen since 1962 when Oscar Robertson did it. That pushed him over impressive numbers by Houston Rockets star Harden, who was incredible as he moved to play the point guard position full-time for NBA Coach of the Year Mike D’Antoni.

Whether you picked Westbrook or Harden, I’m not so sure that there was a wrong answer. Granted, the Rockets were a much better team and in fact gave some of the best squads in the Western Conference a run for their money. Harden and D’Antoni seemed like a natural pairing, and his move to the point guard position was inspired. Houston finished third in the Western Conference last season, a mark that most of us did not expect them to achieve without the likes of Dwight Howard.

In comparison, the Thunder were only in playoff contention because of Westbrook and even then, they scraped by the entire season. Oklahoma City had just three players with a positive VORP For the season, in stark contrast to the Rockets. While basketball purists might rightly point out that Westbrook’s contribution to his team was still centered around himself, the debate will have to rage on with the trophy now firmly in the Thunder star’s grasp.

Plus, if you ever watched the guy it would be hard not to point to him as MVP. Westbrook was just flat out ridiculous.

It is difficult to understate just how significant Westbrook’s statistical achievement is for the season. He averaged 31.6 points, 10.7 rebounds, and 10.4 assists per game. The ability of a player to achieve that record with modern defenses in the NBA being what they are is impressive, even if you want to argue that many teams allowed Westbrook to operate while concentrating on his lesser teammates.

In the age of advanced statistics, when an analyst with both a spreadsheet and a pair of working eyes may slide to the side of Harden, it is still an astonishing thought to think Westbrook dominated so wholly against his opponents statistically. Indeed, if you ask me who had a genuine impact and who was more impressive, the answer would have to be split between the two.

So here we are, at the end of the year and everything is as we thought it would be. Russell Westbrook is the individual season champ as a player, the best of the best. The Golden State Warriors are the team champions of 2016-17. You could argue against either of them, but I don’t think it would do you any good. Westbrooks season is a statistical anomaly we are unlikely to see again. NBA MVP voters have got it wrong a lot of the time over the years, but this isn’t one of them.

Russell Westbrook is your NBA MVP.

Draymond Green wins 2017 NBA Defensive Player of the Year

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There were a lot of incredible candidates for the 2017 NBA Defensive Player of the Year Award, but make no bones about it: Golden state Warriors forward Draymond Green was the most deserving.

Monday night Green was announced as the Defensive Player of the Year during the NBA’s Awards Ceremony.

In a year in which the Warriors were coming off a 73-9 season, and after an offseason where they added Kevin Durant, Green’s importance to the team was never overstated. His tenacity on defense and switchability allowed the Warriors to continue to be one of the best defensive squads in the NBA. Golden State finished second in the NBA in defensive efficiency in 2016-17, and part of that was due to Green acting as they lynchpin.

A unique defensive player, Green was able to take some of the pressure off of Durant as well as boost his impact on defense. A player who at times had to guard all five positions, Green led his team in defensive win shares.

To take home his DPOY award, Green got 73 out of a possible 100 first place votes (from select media members), comfortably beating out Utah Jazz big man Rudy Gobert, who was second, and San Antonio Spurs MVP candidate Kawhi Leonard, who was third. Robert Covington of the Philadelphia 76ers was fourth, followed by LeBron James fifth.

Much like the MVP award this season, a real argument could be made for either Leonard or Gobert’s candidacy for DPOY. However, With yet another 60+ when season under his belt, it made sense that Green was seen as the key by voters for the Golden State defensive attack.

Green finished with 73 first place votes, while Gobert trailed with 16 and Leonard with 11. Green finished with 434 total points. Gobert was second with 169.

Durant was the 2017 NBA Finals MVP, and voting for DOPY closed before the playoffs began. But if anyone watched the great playoff run by the Warriors — one where they only lost one game — Green’s importance is easily understood.

Rockets’ Mike D’Antoni wins the 2017 NBA Coach of the Year Award

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Houston Rockets head coach Mike D’Antoni is your 2017 NBA Coach of the Year.

If you are a Texan or a fan of the Seven Seconds or Less Phoenix Suns, today probably feels pretty good.

D’Antoni beat out the second place finisher, Miami Heat coach Erik Spoelstra, by 247 total points. D’Antoni grabbed 68 first place votes compared to Spoelstra’s nine.

This last season was an impressive one for D’Antoni, and his pairing with James Harden certainly seemed to excite fans to begin the season. D’Antoni is at least partially responsible for the way a modern NBA offense works, and putting him with one of the most efficient and exciting offensive players in Harden was at least match on paper.

But it was so, so much better on the floor.

D’Antoni immediately moved Harden over to play the point guard position full-time, a real utilization of his passing and scoring skills. The emphasis for Houston all season was getting the ball out often and early, much like it had been in Phoenix. Harden easily played the role of Steve Nash, getting the ball out on the wing to shooters early in transition, leading the break, and running the pick-and-roll in the early offense.

The result was a No. 3 finish in the Western Conference below the Golden State Warriors and the San Antonio Spurs. Harden, a leading MVP candidate, finished the year with averages of 29.1 points, 11.2 assists, and 8.1 rebounds per game. In seasons past a casual fan could find watching the Rocket a chore, with Harden whirling his arms around to draw illogical fouls. This year they became a delight.

Suddenly, the Rockets were out on the break more often and shooting more 3-pointers. They were dunking down lobs. Eric Gordon was shooting the lights out from the arc as a feel good Sixth Man of the Year candidate. It didn’t matter that Harden had somehow upped his free-throw rate to the highest it had been since 2012-13. The Rockets, with Trevor Ariza and Clint Capela and Ryan Anderson, were a dynamo with Harden leading the charge.

It doesn’t seem like an obvious change now, but adding more speed to Harden’s game was something that only a COTY like D’Antoni could have envisioned. With the addition of time, revolutionary ideas often seem like staid practices. They seem simple and blunt, which is why the execution of those ideas is what ends up making those we galvanize in the history of the game so important.

The Rockets lost a Hall of Famer — albeit an aging one — and somehow got 14 wins better. They finished 55-27 after going just .500 a year ago. They added an offense of system that took the extremes of the modern NBA and turned them up to 11.They did all of this with the coach who started that revolution more than a decade ago.

Mike D’Antoni winning the 2017 NBA Coach of the Year is about as good a story as you can get. His career has had all the acts and plot twists of a great narrative, with a rise, a crash in the middle, and a return to glory. Monday’s award puts D’Antoni right back where we thought he should be in Phoenix: at the top.

Warriors’ Bob Myers wins 2017 NBA Executive of the Year

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Give the Golden State Warriors in yet another trophy.

General Manager Bob Myers has won the 2017 NBA Executive of the Year Award, which was announced at the NBA Awards ceremony Monday night.

In a year in which the Golden State Warriors beat their rival Cleveland Cavaliers in the NBA Finals — thanks in part to the addition of free agent Kevin Durant — is it any wonder that Myers took home the top brass for an NBA executive?

The Warriors looked dominant even a year removed from their 73-9 season, with Stephen Curry, Draymond Green, Klay Thompson, and Durant playing perfectly as they stormed through the 2017 NBA playoffs.

It wasn’t until Game 4 the NBA Finals that the Warriors actually lost a game, the only game that the Cavaliers and LeBron James would win in that series.

Golden State is on the verge of a dynasty even as they try to keep their team together. The swiping of Durant from the Oklahoma City Thunder was a huge coup, but the real magic for Myers has always been that the Warriors drafted their top three players.

The Warriors let off the gas a little bit in 2017, winning just 67 games on their way to a number one seed in the playoffs this last year.

Congratulations are in order yet again into the Warriors, who won their second NBA championship in three years thanks in part to the guidance of Myers at the helm.