Same here as every year: 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: $32.2mStephen Curry 41.6m (2021-22)
Kyrie Irving 30m (2022-23)
Damian Lillard 29.8m (2020-21)
Kemba Walker 29.6m (2022-23)
Ben Simmons 30m (2020-21)
SG Value: $29.3mJames Harden 38.2m (2021-22)
Jaylen Brown 28.8m (2023-24)
Bradley Beal 28m (2022-23)
C.J. McCollum 27.6m (2020-21)
Devin Booker 24m (2022-23)
SF Value: $23.9Andrew Wiggins 29m (2022-23)
Kevin Durant 26.1m (2022-23)
Brandon Ingram 25m (2023-24)
Lebron James 20m (2021-22)
Jimmy Butler 19m (2022-23)
PF Value: $25.6mPascal Siakam 30m (2023-24)
Anthony Davis 27.1m (2020-21)
Giannis Antetokounmpo 25.8m (2020-21)
Kristaps Porzingis 25m (2022-23)
Domantas Sabonis 19.9m (2023-24)
C Value: $27.0Karl-Anthony Towns 31.6m (2023-24)
Joel Embiid 29.3m (2022-23)
Rudy Gobert 25m (2020-21)
Nikola Jokic 25m (2022-23)
Andre Drummond 24m (2021-22)
