NBA season to open with just 3 empty roster spots, 3 teams in luxury tax

NBA teams continue to practice more and more fiscal responsibility, with fewer and fewer teams willing to pay into the league's luxury tax system. Outside of New York, that is.

As the 2014-15 season opens on Tuesday, only the New York Knicks, Brooklyn Nets, and Los Angeles Clippers find themselves above the league's $76.8 million luxury tax threshold. Last season, five teams paid the tax, including this year's three tax teams.

That doesn't mean only those three teams will ultimately pay, as luxury tax payments are based on salary structure on the day of a team's final regular season game. The Clippers could conceivably work their way out of the tax, and another close team like the Washington Wizards or Toronto Raptors could find themselves over the line with some in-season maneuvering.  

The scarcity of tax-paying teams isn't about stinginess, necessarily. Teams are only required to roster 13 players, and skipping out on the final two roster spots is a way to save some money at the margins. But the season is set to open with only three roster spots in the entire league open. The Sacramento Kings, Memphis Grizzlies, and Chicago Bulls are each rostering 14 players, while every other team has a full 15-man squad.

That could make it tough sledding for D-League players looking to fight their way to the main stage, but it's also a positive for the basketball-playing populace as a whole.