NEW YORK — The New York Yankees did accomplish something this year: They lowered their luxury tax for the second straight season.

The Yankees were hit with a tax bill of $23.88 million by Major League Baseball in a notice sent to teams late Friday, pushing them over the $100 million mark since the penalty for profligate spending was introduced in 2003.

The only other club that must pay the competitive-balance tax, as it is formally known, is the World Series champion Boston Red Sox, who owe $6.06 million.

Checks are due at the commissioner's office by Jan. 31.

New York's bill is down from $26 million last year and a high of $33.98 million in 2005. In all, the Yankees have run up taxes of $121.6 million in five seasons with no World Series title to show for it.

The Yankees' tax total would have dropped even lower had they not signed Roger Clemens in midseason. The Rocket went 6-6 with a 4.18 ERA in 18 appearances, and he cost New York a $6.98 million tax increase in addition to the $17,442,637 in salary he earned.