Keith Smith: There are currently 11 teams over the NBA’s luxury tax line (listed by amount over the tax line): LAC: $41.7M GSW: $36.5M BKN: $31.2M MIL: $23.6M BOS: $20.1M PHX: $16.2M LAL: $16.1M DAL: $14.6M DEN: $10.5M POR: $1.5M ATL: $1.2M