The NBA free agency market grows more volatile with each passing day that LeBron James remains unsigned. With every new signing, fresh speculation swirls about where King James will choose to close out his career. Following his exit from the Los Angeles Lakers, his former teams – the Cleveland Cavaliers and the Miami Heat have emerged as the favorite landing destinations. But one unexpected yet understandable factor is tipping the odds in Pat Riley’s favor.

Appearing on Stephen A. Smith’s Straight Shooter, Shams Charania broke down the top landing spots for the 41-year-old icon. The premier NBA insider reports that a reunion with the Miami Heat is gaining serious traction, driven largely by financial considerations.

“I think there’s a draw with Miami,” Charania said and listed Erik Spoelstra, Adebayo, and Giannis among them. While the combination with Bam Adebayo and Giannis Antetokounmpo is undeniably elite, Charania uncovered that South Beach’s highly favorable tax brackets could be a factor for James.

“And then no state taxes there. You played in Miami and then, you know, you got to think about it, right?” Charania said. “I think another layer to that…  is living conditions, and what does it look like? What does it look like year-round in January?…  if you have two teams that are basically neck-and-neck, but then you have one of them is based in Miami, you have no state taxes.”

Pro athletes in Florida, including those signed by the Orlando Magic and Miami Heat, generally pay less income tax than players in states like California.

Famously, Shaquille O’Neal‘s move from Orlando to the Lakers in 1996, and later from the Lakers to the Heat in 2004, highlighted how much more state tax a player can face in California than in Florida. The big difference was the state income tax.

While Charania believes Bron’s emotional ties to Cleveland make it a clear favorite, the perks in Miami likely can draw James there.

Extra factors weigh in on LeBron James’ free agency decision

Rich Paul’s now-viral whiteboard placed the Miami Heat and Cleveland Cavaliers somewhere near the top of LeBron James’ landing destinations. The reasons were roster first.

“You go down south. Mitchell, Wiggins, Giannis, Bam. Plus Pat, Plus Spo,” Paul had said on the Game Over podcast.

In reference to that, Charania told SAS that many variables are going into LeBron’s decision. That doesn’t just include a powerhouse combination with Giannis or Donovan Mitchell.

For James, who’s willing to sign on a veteran minimum in a stacked team, Miami offers the financial leverage. But as Shams pointed out:

“Then the other spot is your home. That’s where you’re from. You’re from Cleveland, you know, the Cleveland area.”

However, the path to a Heatles 2.0 reunion or Cleveland homecoming isn’t entirely an open-and-shut case. Charania concluded by noting that James is facing a deeply sentimental crossroads as he prepares to make his final decision, forced to choose between the tax-free sunshine of Miami’s stacked roster and a nostalgic finish to his career where it began.

Charania also doesn’t rule out a star-studded partnership with the Golden State Warriors or Philadelphia 76ers. But what’s clear is that teammates aren’t the only draw for LeBron James now.