Over the last three NBA seasons, the Warriors have paid an average of $170 million in luxury tax payments.

As one might expect, that's far more than any other franchise; the Los Angeles Clippers are the only other team to average over $100 million in luxury tax payments since 2021.

All that extra spending has affected the Warriors' plans for this offseason, as owner Joe Lacob has expressed his desire for the team to dip under the luxury tax threshold. That move would help the organization avoid the repeat offender label that further increases the tax penalty.

However, the plan doesn't appear to be set in stone.

During his press conference Monday ahead of the 2024 NBA Draft, general manager Mike Dunleavy was asked about the Warriors' approach to spending this offseason. He reinforced Lacob's commitment to fielding a successful franchise over roster costs.

"I think it's about being smart about it," Dunleavy told reporters. "if there's a point to go over the tax, if there's a point to going into one of the aprons, we will do it, because the most important thing to him is winning. He's shown that."

However, the Warriors can't simply spend willy-nilly whether or not Lacob feels like it. In recent years, the NBA has instituted stricter penalties for teams that spend far above the luxury tax, forcing teams like the Warriors to rethink their spending strategies.

"You just have to be careful under the new rules because they are so punitive," Dunleavy continued. "Balancing what's right for our team and right for the roles to allow us to go forward and making right decisions is the big test."

For example, the "second apron," which applies to franchises over $17.5 million above the threshold, includes the NBA's most severe limitations on teams' ability to make certain transactions.

There still appears to be a happy medium that Lacob and fans can agree to.

"Joe may have an idea in mind about what he wants to spend, but when presented an opportunity to spend a lot of money and have a great team, I know what his answer is going to be," Dunleavy said.

That answer would be yes.

Those who might find all of this luxury tax information a bit complicated aren't alone. Even Dunleavy admitted it's a lot for him and the rest of the Warriors' front office.

"I had a good feel for it before, and some things have changed," Dunleavy conceded, adding that he often has to hit up team cap specialist Jon Phelps. "It's a little tricky, but it's not going to be like a problem."

Whatever the Warriors choose to do in free agency, it will be interesting to monitor how it affects the franchise both on the court and economically.