Right now, it's Sacramento, at around $45 million.
http://spreadsheets.google.com/pub?key=0AodNvAy3ZYZmdGk5cXZIS2c0cHowVlhoY29mVkR3SXc&gid=2
Nice find, but I wonder how legit those numbers are. The tax numbers seem way off, unless I am not understanding something. Aren't taxes dollar-for-dollar whatever you go above the threshold? The Mavs for example are only paying $12 million more than the C's when they are committed to $24 million more in salary. What is the tax column anyway?
I prefer shamsports and hoopshype so you can see who is making what and for how long, but I understand they take awhile to update.
This site is the most accurate and up to date one I've found. It's worlds better than hoopshype, and is updated more often than shamsports (and has more info).
For individual team payrolls, just click on the team name at the top of the spreadsheet (i.e., clicking on the "BOS" link in blue brings up:
http://spreadsheets.google.com/pub?key=0AodNvAy3ZYZmdGk5cXZIS2c0cHowVlhoY29mVkR3SXc&gid=4)
I think the tax numbers are accurate. For instance, Boston's team payroll is $76,721,021; Dallas' is $88,823,367. That's about a $12 million difference, which is also the difference in the teams' tax payouts.
I'm actually not sure what is meant by "committed", but it's pretty unimportant, I think. Just look at the total salary and the cap numbers.