G Andy Levitre
Andy Levitre emerged as one of the best guards in the league last season and he also played some center and left tackle, so he’s got plenty of versatility. However, guards and centers are rarely franchise tagged because the franchise tag value for interior linemen is the same as for tackles and interior linemen just aren’t worth as much. Unless Levitre ends up moving to left tackle long term, he won’t be worth the offensive line franchise tag value (9.4 million in 2012). For this reason, the Bills are trying hard to lock him up before the season.
S Jairus Byrd
Jairus Byrd has emerged as one of the best all around safeties in the NFL and he’s better than Michael Huff, Tyvon Branch, Michael Griffin, and Dashon Goldson, all of whom have been franchised as safeties over the last 2 seasons. The safety franchise tag value is pretty small (6.2 million in 2012) so, unless they can get him signed long term beforehand, it’s very likely he gets the tag next offseason.
Likelihood: Very likely
P Brian Moorman
Punters and kickers are often franchise tagged by default by teams who don’t any anyone else to franchise tag because the value for the punter tag and kicker tag are both very small. Moorman is a great punter who averaged 48.2 yards per punt last season, but the Bills have other, more valuable players worthy of the tag.