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Unlock the intricate NBA playoff tiebreaker rules. Discover how head-to-head matchups, division wins, and conference performance determine seeding when records are tied.

With the standings so close in both conferences (only 2.5 games separating seeds 5-10 in the East), it seems like a good time to study up on the playoff tiebreaker rules. 

If two teams end the season with the same record, their head to head matchups will decide who gets the advantage. This would decide a tie between Houston and Minnesota. 

But since many teams within the same conference play each other four times, there can easily be another tie at 2-2. 

In that event, a team will be granted the higher seed if they’re leading their division in wins. If neither team is at the top of their division, it goes to the team with the higher win percentage within that division. 

To complicate things even further, the previous rule only applies for teams in the same division. If not, the decision is based on win percentage against conference opponents. 

Houston's 24-22 season here wouldn’t help against Minnesota’s 28-21 record. The Nuggets are even better at 29-16 in the West, with the Lakers having a 30-16 record. Those line up perfectly with the current standings, per ESPN

From there on out, the tiebreakers just continue to get more complex, as seen here. Thankfully we rarely ever have the need go that many levels deep, and any tiebreakers for the Rockets will be decided by head to head matchups.