Top 5 for each position was taken based on our salaries and to prevent double counting of players I used spotrac to determine their main position. Come off season expiring players, on non rookie deal, are eligible to be franchise tagged at the value for their position at the GM's discretion- between 1-4 years (with years 3-4 team options).
https://www.spotrac.com/nba/contractsPG Value: 32.6mStephen Curry 41.6m (2021)
Kyle Lowry 32.1m (2018)
Kyrie Irving 30m (2022)
Damian Lillard 29.8m (2020)
Kemba Walker 29.6m (2022)
SG Value: 29.1mJames Harden 38.2m (2021)
Bradley Beal 28m (2022)
DeMar DeRozan 27.7 (2019)
C.J. McCollum 27.6m (2020)
Devin Booker 24m (2018)
SF Value: 25.2mGordon Hayward 32.m (2019)
Andrew Wiggins 29.3m (2022)
Kevin Durant 26.1m (2022)
Lebron James 20m (2021)
Kawhi Leonard 18.5m (2021)
PF Value: 23.7mAnthony Davis 27.1m (2020)
Giannis Antetokounmpo 25.8m (2020)
Kristaps Porzingis 25m (2022)
Serge Ibaka 22.5m (2019)
Draymond Green 18m (2019)
C Value: 27mKarl-Anthony Towns 31.6m (2023)
Joel Embiid 29.3m (2022)
Rudy Gobert 25m (2020)
Nikola Jokic 25m (2022)
Andre Drummond 24m (2021)