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.
https://www.spotrac.com/nba/contracts
PG Value: 29.6mStephen Curry 41.6m (2021)
Kyle Lowry 32.1m (2018)
Damian Lillard 29.8m (2020)
Chris Paul 24.6m (2018)
Kyrie Irving 20.1m (2018)
SG Value: 27mJames Harden 38.2m (2021)
DeMar DeRozan 27.7 (2019)
C.J. McCollum 27.6m (2020)
Victor Oladipo 21m (2020)
Jimmy Butler 20.4m (2018)
SF Value: 26.1mGordon Hayward 32.m (2019)
Andrew Wiggins 29.3m (2022)
Kevin Durant 25m (2018)
Harrison Barnes 24.1m (2018)
Lebron James 20m (2021)
PF Value: 22.1mAnthony Davis 27.1m (2020)
Giannis Antetokounmpo 25.8m (2020)
Serge Ibaka 22.5m (2018)
Draymond Green 18m (2019)
Derrick Favors 16.9m (2019)
C Value: 22.4mJoel Embiid 29.3m (2022)
Rudy Gobert 25m (2020)
Andre Drummond 24m (2021)
Enes Kanter 18.6m (2018)
Kevin Love 15m (2021)