Dodgers open with record $310M tax payroll, would owe $47M

NEW YORK (AP) — The Los Angeles Dodgers opened the season with an all-time high $310.6 million payroll for purposes of the luxury tax and are on track to pay a record tax of nearly $47 million, according to figures compiled by Major League Baseball and obtained by The Associated Press.

Five teams exceeded the $230 million threshold as of opening day, which if unchanged by the season’s end would be one shy of the most, in 2016.

After adding Freddie Freeman and reaching a big one-year deal with Trea Turner, Los Angeles was the only team to exceed the new fourth threshold, the so-called Cohen Tax named after New York Mets owner Steven Cohen. But the Dodgers' payroll would drop by about $28.1 million if the domestic violence suspension of pitcher Trevor Bauer is upheld by an arbitrator. The Dodgers' payroll included $34 million for Bauer, the average of his $102 million, three-year contract.

The Mets, in their second season since Cohen bought the team, were second at $289.3 million — $667,278 below the Cohen Tax. That left them on track for a tax payment of just under $22.5 million after adding pitcher Max Scherzer, center fielder Starling Marte, outfielder Mark Canha and All-Star infielder Eduardo Escobar.

The Yankees were third at $261.4 million, which would cause a tax of $7.6 million.

Philadelphia, which fired manager Joe Girardi on Friday following a poor start, was fourth at $233.1 million, on track to pay a tax of roughly $629,000, Boston was fifth at $232.3 million, which would result in a tax of about $466,000.

San Diego, the only team other than the Dodgers to pay tax last year, began this season $694,982 below the initial $230 million threshold.

Luxury tax payrolls include average annual values of all players on