The Yankees have been hit with a $13.9 million luxury tax penalty on Thursday, their lowest since 2003. The fee, assessed by Major League Baseball, is down from $18 million last year and $25.7 million in 2009. New York has paid the tax in all nine years since it began, $206 million of the $227 million raised under the penalty for high payrolls. The only other teams to pay have been the Red Sox (a total of $18.8 million), Detroit ($1.3 million) and the Los Angeles Angels ($927,000).