PITTSBURGH — The Pittsburgh Steelers fanbase and Pro Football Focus (PFF) are squarely in opposite camps. Most NFL fans are critical of PFF for their selective use of statistics and “advanced” measurements of players, but Steelers Nation has another bone to pick. Most Pittsburgh fans feel PFF is bias against the Steelers, especially when it comes to ranking the premier defensive players in the game.

Over the past few seasons, Steelers’ star linebacker T.J. Watt has consistently been ranked below Cleveland Browns edge rusher Myles Garrett. It’s one of the most exciting individual rivalries. Playing in the same division, Garrett and Watt have been the two of the most dominant defenders in the league since they both entered the NFL.

But according to PFF, Myles Garrett continues to be the better player. They released their rankings of the best players in the NFL entering the 2024 season and ranked Watt 14th compared to Garrett who was second. Watt also was below Dallas Cowboys star rusher Micah Parsons.

Unsurprisingly, the list received criticism, especially from Steelers’ fans. Writer Sam Monson, who authored the best players list, heard the backlash and recently defended his choices on PFF’s youtube channel.

“It’s going to be interesting when the NFL releases their top 100,” he said. “They tweeted out a bunch of ballots of players having voted. I didn’t see a single one that had T.J. Watt above Myles Garrett, and that’s one of the things about last season that Steelers fans that are upset that we have this vendetta against T.J. Watt have not found an answer to yet.”

The only problem is that Steelers fans do have answer: on the field performance. The only year Garrett has outpaced Watt in sacks was during 2022, when Watt was limited to just 10 games due to injury. Similarly, 2020 was the last time Garrett forced more fumbles than Watt. Watt has more passes deflected, interceptions, and quarterback pressures on a year-to-year comparison and overall than Garrett. Really, when you look at the two side by side on paper, T.J. Watt is the far better and more productive defender.

The two rushers are also tied in the hardware battle. Neither has secured a Super Bowl championship, but both have Defensive Player of the Year award under their belts. Garrett won his first this past season and Watt won his following a 22.5 sack season in 2021. Even Monson had to admit that Watt’s game is consistent and terrifying.

“There may not be a better playmaker on the defensive side of the ball,” he said.

Yet, PFF and much of the league continue to place Watt below Garrett and disrespect his game. Heading into 2024, they have him ranked as the fourth best defensive player in the NFL. Not that Watt needs the extra motivation, but PFF continues to give him and the Steelers reason to continue proving them and the rest of the league wrong.

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Pennsylvania’s highest court will weigh in on the legality of Pittsburgh’s tax on out-of-town athletes and performers. In an order issued Monday, the state Supreme Court said it would hear arguments about whether lower courts misinterpreted a constitutional requirement that taxes be levied uniformly.

An appeals court this winter upheld a Common Pleas Judge’s ruling that struck down the city’s Non-Resident Sports Facility Usage Fee — the so-called “jock tax.” The tax is a 3% levy on the income earned by out-of-town athletes and performers when they use city-owned venues. The city appealed that ruling in February.

Pittsburgh officials say the tax evens the playing field between visiting players and home-team athletes: Those who live within the city pay taxes of 3% of their earnings to the city and its school district.

The city’s appeal argues that judges failed to properly apply earlier precedents to the matter. And on Monday, the state Supreme Court said it would hear the city’s appeal on that basis, while rejecting other arguments the city made.

Mayor Ed Gainey issued a statement Tuesday that said he was “pleased that the Supreme Court has agreed to hear our case. … We believe that this tax is constitutional and will continue to collect it as we prepare to present our arguments to Pennsylvania’s Supreme Court.”

Common Pleas Court Judge Christine Ward had previously issued an injunction to halt collection of the tax, but the city has argued that it can collect the tax while its appeal is pending.

Lawyers who spoke privately with WESA said they were puzzled by that claim, but Stephen Kidder, a lawyer for the athletes, did not contest it Tuesday night.

“We look forward to the opportunity to demonstrate to the Pennsylvania Supreme Court that both the Commonwealth Court and the Court of Common Pleas correctly decided this issue,” he said.

Monday’s court order initially caused some confusion, with some media outlets, and one local official, interpreting the order as a blanket refusal to take up the issue.

City Controller Rachael Heisler has voiced concern about city finances and the fate of the “jock tax,” and on Tuesday afternoon posted a statement on social media that the city needed to be “honest” about its fiscal situation. But later in the day, she said that the post had relied “in part on news reports” and that she “was not correct relaying inaccurate reports about the complete dismissal of the appeal.”

Still, Heisler argued the city should prepare for a future without the tax: “I remain concerned about whether the city can continue to rely on revenue” from the jock tax, she said.

Gainey said Tuesday his administration is “doing all that we can to ensure the financial strength and security of our city.”

The city’s five-year financial plan estimates that the tax will bring in an average of $4.6 million per year. That’s a small sum in the context of an overall operating budget that runs well over half a billion dollars annually. But the impact could snowball if the city loses its legal battle: Those who’ve paid the tax would be eligible for refunds, and would have a three-year window to file a claim.

The uncertainty surrounding the jock tax is just one financial headache facing the city. Plunging property reassessments, especially among commercial properties Downtown, and the end of federal COVID aid also mean lean years ahead, and potentially a hotly debated budget season this fall.