Small forward Gordon Hayward is one of the top free agents that teams will be going after this summer. In fact, Hayward has just declared his free agency by notifying the Utah Jazz that he will decline his player option for the 2017-18 season. Besides the Jazz, the two other teams that are in hot pursuit of his services are the Miami Heat and the Boston Celtics. All three of these teams have scheduled meetings with him in the upcoming days, with Hayward expected to make his decision in short order once they are all finished.

The Heat will get the first crack at Hayward

The Miami Heat will get to met with Gordon Hayward first on Saturday, the official start of the 2017-18 league year where free agents can starting meeting and negotiating with teams.

Heat President Pat Riley and coach Erik Spoelstra will likely pitch to him the team's recent winning history, culture, location and their ability to develop and improve players. They will also emphasize the team's huge turnaround, going from 11-30 to finishing the season 30-11, while missing out on the playoffs on the last day of the season.

Next up is the Celtics

Gordon Hayward is likely to met with the Boston Celtics on Sunday or Monday before he meets with Utah. For months, the Celtics have been linked to Hayward, with players even making subtle recruiting pitches online for him the join the team. A major draw for the Celtics to Hayward is that they were the top team in the East and made the Conference Finals, along with having his former college coach Brad Stevens. They play in the easier conference and unlike the Heat they are much closer to competing for a championship.

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Finally, the Jazz make their pitch on Monday

The Utah Jazz will meet with Hayward on Monday. Having played in Utah the last seven seasons, the team will like make a case for this being his home, along with the fact they won 51 games last year and got the to second round of the playoffs. The Jazz will also have a financial advantage over the Heat or Celtics, as they can offer Hayward a 5-year max worth around $180 million, while the most the other two can offer is a 4-year max worth around $127 million.

The tax debate?

One big advantage that the Miami Heat will have is that Florida has no state income tax, while Utah's state income tax is 5% and Massachusetts is 5.15%. Gordon Hayward's free agency has cause a rift in the Ainge family, as Danny Ainge is the Boston Celtics President of Basketball Operations, while his son Tanner is running for Congress in Utah.

Tanner tweeted a link at Gordon Hayward about a "millionaire's tax" that Massachusetts is considering that has already passed the state legislature. It will remain to be seen how much influence taxes have on Hayward's decision.