LeBron James, the Golden State Warriors' tax bill and what else to watch in 2023 NBA free agency

Could LeBron James be eyeing an exit from Los Angeles in 2023? Michael Owens/Getty Images

The NBA offseason never stops.

More than 160 players have already signed new contracts, and the vast majority of roster spots are filled heading into training camp in September. But there are still plenty of storylines to keep an eye on -- and we're not just talking about the futures of Kevin Durant and Donovan Mitchell, both of whom will have an impact not only on this season but on the summer of 2023.

If that free agency period began right now, the class would be considered historic. Six of the top available players either have won a regular-season MVP or were a key part of a team that won an NBA championship.

However, with 11 months to go before 2023 free agency officially opens, expect that class to shrink between now and then.

It starts in Los Angeles, where LeBron James is faced with a decision on whether to extend his contract or become the most sought-out free agent in 2023.

James, at least for now, is the headliner of a 2023 offseason for which nearly half the league's teams are projected to have cap space.

LeBron James

The top free agent in the 2023 class could be off the market on Aug. 4.