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NEW YORK — The New York Mets must pay a record luxury tax of nearly $101 million after a fourth-place finish in their division, among an unprecedented eight teams that owe the penalty for the 2023 season.

Owner Steve Cohen’s Mets finished with a tax payroll of $374.7 million, according to figures finalized by Major League Baseball on Thursday and obtained by The Associated Press. That topped the previous high of $291.1 million by the 2015 Los Angeles Dodgers.

The Mets’ tax bill came to $100,781,932 after they finished fourth in the NL East at 75-87 in the most expensive flop in baseball history. That more than doubled the prior high of $43.6 million by the 2015 Dodgers.

The Mets saved about $18 million for this year with their summer selloff that saw them trade Max Scherzer, Justin Verlander, David Robertson and Mark Canha. Their projected tax payroll on June 30 was $384 million, according to MLB, and that additional $9.3 million in payroll would have resulted in a tax $8.4 million higher.

The final amount owed by the Mets would have been slightly more, but they benefited from a tax credit of $2,126,471 under a provision in the latest collective bargaining agreement for an payroll overcharge involving three players they traded. New York’s two-year tax total is $131.6 million.

Other teams owing tax money are San Diego ($39.7 million), the New York Yankees ($32.4 million), the Dodgers ($19.4 million), Philadelphia ($6.98 million), Toronto ($5.5 million), Atlanta ($3.2 million) and World Series champion Texas ($1.8 million). The Blue Jays, Braves and Rangers are paying tax for the first time.

The Yankees and Mets were the only teams to exceed the fourth threshold of $293 million, added in the 2022 labor contract, an initiative dubbed the Cohen Tax and aimed at reigning in Cohen.

The previous high for taxpayers was six, in 2016 and last year. This year’s tax totaled $209.8 million, more than double the prior record of $78.5 million for 2022.

The Los Angeles Angels finished with a tax payroll $28,654 below the $233 million tax threshold. The Angels were projected at $231.15 million on June 30 and got under by allowing pitchers Lucas Giolito, Matt Moore, Dominic Leone and Reynaldo López along with outfielder Hunter Renfroe to be claimed off waivers on Aug. 31.

Texas was projected at $220.2 million on June 30 before boosting its pitching staff by trading for Scherzer, Aroldis Chapman, Jordan Montgomery and Chris Stratton and also acquiring catcher Austin Hedges. The Rangers’ final payroll was $242.1 million.

Total spending on luxury tax payrolls rose 12.2% to a $5.79 billion from $5.16 million last year, the previous high.

The Yankees have been taxed just under $390 million since the penalties began in 2003, 43% of the $901 million total, followed by the Dodgers at $234 million. Fourteen of 30 teams have owed tax over the two decades.

Tax payrolls are calculated by average annual values, including earned bonuses, for players on 40-man rosters along with just over $17.1 million per team for benefits and $1.67 million for each club’s share of the $50 million pool for prearbitration players that started in 2022. Deferred salaries and bonus payments are discounted to present-day values.

MLB has not finalized regular payrolls, which are based on 2023 salaries and earned bonus plus prorated shares of signing bonuses.

Because they owe tax for the third straight year, the Padres and Dodgers pay at a 50% rate on the first $20 million above the $233 million threshold, a 62% rate on the next $20 million and a 95% rate on the amount from $273 million to $293 million.

The Mets, Yankees and Phillies owe tax for the second year in a row and pay 30% on the first $20 million over, 42% on the next $20 million, 75% on the third $20 million and 90% on the amount over $293 million.

The first $3.5 million of tax money is used to fund player benefits and 50% of the remainder will be used to fund player Individual Retirement Accounts. The other 50% of what’s left goes to a supplemental commissioner’s discretionary fund intended to be given to teams receiving revenue-sharing money that have grown their non-media local revenue over several years.

Next year’s initial threshold is $237 million. If the Mets, Yankees, Dodgers, Padres or Phillies go over, they would pay at the highest tax rate, rising to 110% for the amount over $297 million.

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Utah’s Dampier now probable to face Colorado

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Utah's Dampier now probable to face Colorado

Utah quarterback Devon Dampier has been upgraded to probable for the Utes’ game against Colorado, according to the updated Big 12 availability report released Friday night.

The junior quarterback has dealt with a lower leg injury this season, and coach Kyle Whittingham said Dampier “got beat up in this game pretty good” after the Utes’ 24-21 loss to rival BYU last weekend.

Dampier was initially listed as questionable Wednesday but progressed throughout the week and took reps in practice, sources told ESPN’s Pete Thamel.

The 5-foot-11, 210-pound junior, a transfer out of New Mexico, has started every game despite the injury and ranks sixth in the Big 12 in total offense with 1,375 passing yards, 442 rushing yards and 18 total touchdowns.

True freshman backup Byrd Ficklin played four snaps against BYU and would be in line to start if Dampier is unavailable Saturday against the Buffaloes (10:15 p.m. ET, ESPN).

Utah wide receiver Tobias Merriweather and defensive tackle Dallas Vakalahi were downgraded from doubtful to out against Colorado. Merriweather ranks second among Utes wideouts with 130 receiving yards on eight receptions this season.

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2025 World Series: Live updates and analysis from Dodgers-Blue Jays Game 1

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2025 World Series: Live updates and analysis from Dodgers-Blue Jays Game 1

The defending World Series champion Los Angeles Dodgers opened the 2025 MLB season in Japan on March 18.

Now, 220 days later, they meet the Toronto Blue Jays in Game 1 of the Fall Classic.

Will the Dodgers be the first team to repeat as champs since the New York Yankees at the turn of the century? Or will the underdog Blue Jays win their first title since 1993?

It all starts Friday night. We’ll have the action covered right here, from pregame lineups to live analysis during the game to takeaways after the final pitch.

Key links: Mega-preview, predictions | Schedule

Live updates

Gamecast: Follow the action pitch-by-pitch here

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Jays’ Bichette to start at 2B, bat cleanup in G1

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Jays' Bichette to start at 2B, bat cleanup in G1

TORONTO — Bo Bichette, who has not played since spraining his left knee in early September, was added to the Toronto Blue Jays‘ roster for the World Series against the Los Angeles Dodgers.

Bichette, a two-time All-Star at shortstop, will play second base for the first time in his major league career and bat cleanup in Game 1 on Friday night in Toronto, according to the lineup released by the Jays.

“I’ve been able to get a lot of good work in, but honestly, I’m leaning on a whole life’s work of swings and at-bats that have all been dedicated to being ready for this moment,” Bichette said. “I feel ready, and I’m ready to get out there. I’m super excited.”

The Blue Jays also included first baseman Ty France on their roster for the first time this postseason. Outfielder Joey Loperfido and right-handed reliever Yariel Rodriguez, who were on the American League Championship Series roster, were not included.

Bichette has not played in a game since injuring the knee in a collision with Yankees catcher Austin Wells on Sept. 6. Bichette attempted to return in time for the AL Championship Series but could not run the bases without significant pain the day before the Blue Jays had to submit their roster.

The infielder worked out at second base and faced live pitching Wednesday and Thursday, after which he said the knee was “feeling good enough.” Blue Jays manager John Schneider said Bichette could play second base, shortstop or even serve as the team’s designated hitter during the series, a move that would likely push George Springer into right field.

“I’ve seen him do it, albeit minor leagues a few years ago — or a number of years ago,” Schneider, who previously worked in the organization’s minor league system, said of Bichette playing second base. “But as long as he was moving around fine and physically felt OK, you felt good about putting him out there.”

Set to be a free agent this winter, Bichette had a rebound season after posting a .598 OPS in 81 games in an injury-plagued 2024 campaign. The homegrown star, 27, finished second in the majors with a .311 batting average and hit 18 home runs with 94 RBIs and an .840 OPS.

Without him, the Blue Jays have played Andres Gimenez, their regular second baseman, at shortstop in the postseason with Isiah Kiner-Falefa getting most of the starts at second base.

Los Angeles added right-handers Edgardo Henriquez and Will Klein while dropping lefty Alex Vesia and righty Ben Casparius. The Dodgers said Thursday that Vesia was not with the team in Toronto because of a family matter. The Dodgers opted to leave Vesia off the roster entirely rather than putting him on Major League Baseball’s family medical emergency list, which would have allowed him to return to the roster within three to seven days.

“We just didn’t want to have any potential for any kind of pressure,” Dodgers president of baseball operations Andrew Friedman said. “This is so much bigger than baseball. For us, it was doing whatever small part we could to just a hundred percent be supportive.”

Former closer Tanner Scott was not added. The left-hander was dropped from the National League Division Series roster following surgery Oct. 8 to remove an abscess from an infection on his lower body.

Clayton Kershaw, who was left off the Dodgers’ wild-card series roster and did not pitch in the NLCS, is on the World Series roster. Kershaw has said he plans to retire after this season.

Information from ESPN’s Alden Gonzalez and the Associated Press was used in this report.

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