The Los Angeles Dodgers are Major League Baseball's biggest spenders, surpassing the New York Yankees, as they owe more than $26.6 million in luxury tax.

The Dodgers finished with a record payroll of $257,283,410 this past season. That is more than $20 million above the previous high, set by the Yankees last year.

The Yankees won't have the biggest luxury tax bill for the first time since the current luxury tax began in 2003.