Most Baseline seating in the Upper Level is made up of 16 rows (exceptions in handicap accessible rows) with the first row being Row 1. Row 14 in Sections 401 and 418 are wheelchair accessible with seating available at the top of these sections.
Upper Level Baseline seats are among the furthest away from the court, but are also among the least expensive seats in Toyota Center. The front rows in these baseline sections are just above the last rows in 100 level seating and are lower to the court than the first rows in 400 level sideline seats - making them a good value for fans on a budget. Just beware that sitting in the front row does lead to long walks up and down the stairs each time you want to reach the concourse.