NEW YORK – The New York Yankees not only failed to make the playoffs, they were hit with their highest luxury tax in three years.

The Yankees were assessed a $26.9 million tax by the commissioner’s office on Monday, up from $23.9 million last year and their biggest bill since paying nearly $34 million for 2005.

The Detroit Tigers, who also failed to qualify for the postseason, are the only other team that must pay tax and owe $1.3 million to the commissioner’s office.

Checks are due by Jan. 31.

Both teams got little for what they spent. The Yankees’ streak of 13 consecutive playoff appearances ended, and they finished third in the AL East at 89-73, prompting them to spend nearly a quarter-billion dollars to sign pitchers CC Sabathia and A.J. Burnett.

Detroit entered the year with lofty expectations after acquiring Miguel Cabrera and Dontrelle Willis but went 74-88 and finished last in the AL Central.

While the Yankees pay at a 40 percent rate for the amount over $155 million, the Tigers pay at a 22.5 percent rate because they exceeded the specified threshold for the first time.

This year’s figure brings the Yankees’ total tax to $148.3 million in the six seasons since it began – 90 percent of the total

Before this year, the only other teams to pay were the Boston Red Sox, who owed $13.9 million for exceeding the threshold in four seasons, and the Los Angeles Angels, who paid $927,000 in 2004.

New York’s payroll was $222.2 million and Detroit was second at $160.8 million for the purpose of the luxury tax. To computer it, Major League Baseball uses the average annual values of contracts for players on 40-man rosters and adds benefits.

The threshold rose from $148 million last year to $155 million this season. It goes up to $162 million next year and rises by $8 million in each of the following two seasons.

Pirates, Doumit reach $11.5M, 3-year deal

PITTSBURGH – Catcher Ryan Doumit and the Pittsburgh Pirates agreed Monday to an $11.5 million, three-year contract that includes a club option that could make the deal worth $26.5 million over five seasons.

Doumit reached the deal less than a year after becoming the Pirates’ starting catcher. He hit .318 with 15 home runs and 69 RBIs in 431 at-bats after beating out former starter Ronny Paulino early in the season.

Doumit’s 15 homers were the most by a Pirates catcher since Mark Parent hit 15 in 1995 and were two off the club record. His .323 average while catching led the National League and his .407 average with runners in scoring position was easily the best in the league.

by a player with more than 100 at-bats.

Earlier this month, the Pirates traded Paulino to the Philadelphia Phillies for catching prospect Jason Jaramillo. Paulino spent most of last season in the minors.