The New York Yankees were hit with a $13.9 million luxury tax bill Thursday, their lowest since 2003.

The fee, assessed by Major League Baseball under its labor contract, is down from $18 million last year and $25.7 million in 2009, when the Yankees won the World Series.

Boston, which missed the playoffs for the second straight season, is the only other team that will have to pay a tax. The Red Sox received a bill for $3.4 million, up from last year’s $1.5 million.

Season-ending payroll information and the tax was sent to teams and obtained by The Associated Press.

According to the collective bargaining agreement, checks to pay the tax must be sent to the commissioner’s office by Jan. 31.

New York has paid the tax in all nine years since it began, $206 million of the $227 million raised under the penalty for high payrolls. The only other teams to pay have been the Red Sox (a total of $18.8 million), Detroit ($1.3 million) and the Los Angeles Angels ($927,000).

The Yankees pay at a 40 percent rate on the amount of their payroll over $178 million.