The Yankees have received an $18 million luxury tax bill for the 2010 season, their lowest since 2003. New York had baseball's highest payroll this past season. The Yankees had a tax bill of $24 million following their World Series win in 2009. The Red Sox are the only other team that will have to pay despite having failed to make the playoffs. They exceeded the payroll threshold for the first time since 2007 and owes almost $1.5 million.