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According to ESPN's Adam Schefter, the Jets are offering their free agent quarterback a deal worth about $7-$8 million per year. Fitzpatrick is looking for about double that amount.
Schefter reports that he's been told that Fitzpatrick finds the offer so insulting that he would rather sit out the season than take it.
It's a complicated issue, and it's easy to see both sides. Fitzpatrick just had arguably the best season of his career with the Jets, throwing for over 3,900 yards with 31 touchdowns and 15 interceptions. The Jets went 10-6, and Fitzpatrick showed good chemistry with their receivers Brandon Marshall and Eric Decker, both of whom have openly campaigned to re-sign Fitzpatrick.
On the other hand, Fitzpatrick may be over-playing his hand. He'll turn 34 next season, has never brought a team to the playoffs, and he melted on the Jets' biggest stage last season, throwing three fourth-quarter interceptions in their final game, costing them a postseason spot. His best season still only slots him as perhaps a slightly above-average quarterback.
A look at NFL quarterbacks' salaries shows Fitzpatrick might have a bone to pick, however. If he were to make an average of $8 million per season, he would be the 23rd-highest-paid quarterback, behind some suspect names like Nick Foles, Sam Bradford, Ryan Tannehill, and Brock Osweiler. Even quarterbacks like Chase Daniel and Robert Griffin III are making over $7 million per year on average (not fully guaranteed).
If the Jets and Fitzpatrick want a reunion, it's clear both sides are going to have to meet somewhere in the middle. However, based on Schefter's report, that may not happen for awhile.