Exception Amount Changes?

[Smitty731]

Can't find the exact question in the CBA FAQ, so thought I would ask the wise ones here....

Do exceptions (Non-Tax, Tax, or Room) ever change in value? I know they reduce with the prorated value as the season starts and moves along. But my question is, if you start the offseason with the Tax exception, make moves to bring your team under the tax, does the exception reduce down to the Non-Tax amount? Or vice versa?

Thanks in advance!

[DBoys]

Can't find the exact question in the CBA FAQ, so thought I would ask the wise ones here....

Do exceptions (Non-Tax, Tax, or Room) ever change in value? I know they reduce with the prorated value as the season starts and moves along. But my question is, if you start the offseason with the Tax exception, make moves to bring your team under the tax, does the exception reduce down to the Non-Tax amount? Or vice versa?

Thanks in advance!

"If you start the offseason with the Tax exception, make moves to bring your team under the tax, does the exception reduce down to the Non-Tax amount?"

1 That would not be possible since the Tax exception is smaller, not bigger.
2 Because you convoluted the exceptions, it's hard to figure out the exact scenario you are asking about
3 But whatever it is, the rest of your question is answered in FAQ 25
4 If I understand the gist of your hypothetical, your answer is yes (unless your hypothetical envisions that you spent the MLE before adjusting your salaries downward, in which case that MLE is not increased)

if a team uses its Non-Taxpayer Mid-Level exception but does not exceed the constraints of the Taxpayer Mid-Level exception (e.g., in 2011-12 they use the Non-Taxpayer Mid-Level exception to sign a player for $3 million or less), then the team is allowed to later exceed the apron (i.e., it is not hard-capped). If the team later exceeds the apron, then it is considered to have used the Taxpayer Mid-Level exception rather than the Non-Taxpayer Mid-Level exception. But the converse is not true -- if a team is above the apron and spends any of its Taxpayer Mid-Level exception, it cannot drop below the apron and spend the remaining money as part of its Non-Taxpayer Mid-Level exception. Finally, a team that was above the apron but did not spend any of its Taxpayer Mid-Level exception has full access to the Non-Taxpayer Mid-Level exception if it later drops below the apron.

[Knosh]

In addition to what DBoys said: If a team has eiter the tax or non-tax MLE and somehow manages to get under the cap (renouncing capholds etc.), they lose the tax/non-tax MLE and get the Room Exception instead.

The reverse is not true: Once a team has the Room Exception, it can't "change" to a MLE.

[Smitty731]

Thanks. Sorry for asking in a confusing way. I was fairly certain I had it right, but wanted to check. Thanks again!