Can the state tax benefits sway an NFL player’s team selection? The question was raised when veteran defensive end John Franklin-Myers chose to go with the Tennessee Titans over the San Francisco 49ers, despite a reportedly strong interest from the latter. The Niners owner, Jed York, recently shared his thoughts on that question.

“It’ll come up, but I think it comes up as an excuse from the agent,” York said, referencing the failed pursuit of defensive end John Franklin-Myers. “It comes up after the fact, but he has a connection with [Robert] Saleh. I don’t believe that’s really what made the decision. Mike Evans came here from a zero-tax state. I don’t think it’s a major issue.”

When NFL free agency opened in March 2026, the 49ers reportedly had real interest in Franklin-Myers, a 29-year-old defensive end who had become one of the more productive defensive ends in football. Coming off two dominant seasons with the Denver Broncos, Myers had earned a payday. The Titans also delivered it with a three-year, $63 million deal with $42 million guaranteed. That’s nearly triple what he earned annually on his previous deal with Denver, which paid him $7.5 million per year.

The 49ers never got him to the finish line. According to York, the agent cited California taxes as a reason, a claim that York flatly dismissed as a post-hoc justification rather than the real driver.

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To be fair to the agent, California’s tax burden on professional athletes is not trivial. The state levies the highest income tax rate in the country at 13.3%. Under the NFL’s “jock tax” structure, players are taxed on earnings allocated to every game and practice day spent in a given state. It means that even visiting players face California tax bills when their teams travel to face the 49ers or Rams. 

For a player like Myers earning $21 million a year, the difference between California and Tennessee could amount to over $2 million annually in take-home pay. And teams in states with no income tax, such as Tennessee (Titans), Texas (Cowboys, Texans), Nevada (Raiders), and Florida (Jaguars, Buccaneers, Dolphins), have long used the tax advantage as a recruiting edge. 

But in Myers’ case, the numbers only tell part of the story. The moment Robert Saleh was hired as Tennessee’s head coach in January 2026, Myers reportedly had what he described as a “light bulb moment.” The Titans instantly became his top destination.

The two go back to 2021, when Saleh joined the New York Jets, where Myers had finally found his footing in the NFL after three years of struggle. Under Saleh’s system, Myers transformed into a starter and a force, racking up 106 tackles and 14.5 sacks across three seasons. 

“Our relationship — we have one of the best relationships in football, I would say,” Myers said of Saleh after signing. He added that joining Tennessee meant being surrounded by “people that you trust and bled with and sweated with,” describing Saleh as “a leader of men” who “knows how to relate to players” and “never puts you in a bad position.”

That is not the language of a man who chose his team because of a tax bracket. It is the language of a player who knew exactly where he wanted to be the moment Saleh got the job.

Mike Evans and other deals highlight 49ers’ pull beyond tax disadvantage

The former Tampa Bay Buccaneers superstar Mike Evans was arguably the biggest signing of the Niners this offseason— an example Jed York brought up during the interview. The twelve-season veteran signed a new contract of $42 million for three years, keeping him in the Bay Area until the end of the 2028 season.

The wide receiver, who has a Super Bowl, six Pro Bowl honors, and eleven consecutive 1,000-yard seasons to his name, could be a difference maker for Kyle Shanahan, especially as a replacement for Brandon Aiyuk. Evans played for the Buccaneers, where he had to pay no tax. Despite the financial advantage, he signed for a California-based team, showing the income tax isn’t an obstacle.

Likewise, another newly signed 49ers wide receiver, Christian Kirk, came from the Houston Texans, where he previously paid no tax on his income. The 29-year-old agreed to a one-year deal worth $6 million. Guard Rob Jones also made a move from the Dallas Cowboys, and the California tax situation similarly did not influence his decision. Besides the Niners, the other two California-based teams, the Los Angeles Rams and the Los Angeles Chargers, haven’t struggled to lure players because of the high income tax.