NBA Notebook: What to consider as Celtics offseason moves loom before draft

The NBA Draft begins on Wednesday, June 25, leaving less than 11 days until a flurry of offseason activity begins that could surpass any summer in recent memory due to the effects of the league's new CBA rules heightening ahead of their third season. The Boston Celtics should make at least one significant move this offseason before cap space and other opportunities dry up, but it still remains unclear which path they favor as the extended period without Jayson Tatum begins. 

Here are some considerations as transactions begin happening as soon as late next week...

• This is the biggest one: the Celtics begin the offseason roughly $40 million over the luxury tax line ($238M proj. tax bill) and around $20 million over the second apron. Boston does not need to slide below those thresholds until the end of the 2025-26 season to counteract their effects. That means the Celtics can lower or eliminate their tax bill entirely prior to February's trade deadline, before they actually receive their bill at the end of the season. Perhaps the most disruptive long-term second-round penalty, the freezing of their draft pick seven years from now (2033), does not occur until next summer. Boston would need to get below the second apron to do transactions that would hard cap them below that line, including trading multiple players in a deal or using the mid-level exception. Executing a sign-and-trade or using the full MLE would require getting below the first apron line, which they're currently $31.9 million above. 
• The case for moving below those lines this season would be any indication that the Celtics can't compete this season, though it takes finishing two seasons out of the tax to return to regular tax status. The second apron moves a first-round pick to the end of the first round after spending three of the next five seasons over the line. A frozen draft pick, like Boston's 2032 selection, can become unfrozen (allowed to trade) by avoiding the second apron for three out of the next four seasons. While neither of those penalties are completely prohibitive if Boston chooses to keep contending and competing when Tatum returns, this is a potential opportunity to reset those clocks. 
• More likely: the Celtics will reduce their tax bill drastically ahead of a season that Tatum will miss most of, if not all of it. New ownership allowing Boston to at least begin the season above the luxury tax line will provide Brad Stevens and the front office significantly more flexibility to avoid bad trades just for the sake of reducing payroll. The Celtics have sent the signal, both through Stevens' exit interview and reports since, that it's going to take legitimate offers to acquire their various good players, and they're not in the business of attaching assets to players to offload their salaries.
• Whether that's a feasible approach or not, the Celtics don't need to do much to significantly reduce the penalties they face this season. For example, Sam Hauser, who makes $10 million this season, would fit into cap space, full mid-level exceptions or numerous trade exceptions held by teams around the league. That would allow Boston to trade his salary without taking any money back, which would slash $80-million in luxury tax off their bill. A Jrue Holiday trade could then put Boston within several million of the second apron line while reducing its tax burden to $54.6 million if they could offset half of the returning salary to a third team. Each $5-6 million the Celtics reduce from their payroll drastically reduces their tax bill due to the progressive brackets the league introduced, which heightens for repeater teams like Boston.
• The new Celtics ownership group, awaiting approval for their deal by the NBA's board of governors, should at least be able to finance some luxury tax payments in the near term to put the team in the best long-term position to succeed. There was some sense following the purchase that the new group won't drastically hinder the team's ability to spend. With so many parties involved in the purchase, however, it's worth awaiting the first actions by this group rather than whatever words they'll share. 
• Tax brackets below are courtesy of Ryan Bernardoni: the Celtics are currently $39.9 million over the tax threshold, which puts them in the 8.25x multiplier for each dollar they spend. With a draft pick or two yet to sign, along with three of their own free agents, their tax bill could skyrocket further by just conducting routine business. 
  
• If the Celtics can't offset salary, they would most likely save roughly $13 million by trading Holiday to the average team, but those returning salaries could move individually later in the year. That's why the Clippers made a compelling trade partner with the Celtics for Holiday, since they could execute the deal by sending only one-year deals to Boston. The greatest hurdle the Celtics will face in trading Holiday is that he turned 35 this week and has three years and over $100 million remaining on his contract. 
• If Boston doesn't want to use a pick to move Holiday or offset returning salary, they could look to Porziņģis, whose $30.7 million contract could prove easier to move with comparable savings. While the market and return might not be robust for him either, an expiring contract is inevitably easier to move and the Celtics can decline calls for giving up additional compensation in the move by starting the season with Porziņģis and, at worst, letting his contract expire at the end of next year to reap the savings. That's becoming a more common way to handle larger contracts in the new CBA era, as the Clippers did by letting Paul George walk last summer. Porziņģis would also remain extension-eligible until the start of free agency next offseason, which could give the Celtics additional flexibility at the center position. If the season goes sideways, Boston could probably more easily move him around the deadline than other players currently on the roster. He's also an important Jaylen Brown partner on offense.
• That's important with Al Horford and Luke Kornet entering free agency now with uncertain prospects for returning to Boston given their cap situation. The Celtics can likely only offer each the veteran's minimum: though Bird rights allow Boston to use it over five seasons to offer roughly $20 million to Kornet. I would not rule out any of the three players returning until we see what else happens on the roster first. Only Neemias Queta and Xavier Tillman Sr. are currently signed at center alongside Porziņģis. 
• Stevens' history as president and Derrick White's importance since 2022 alongside the value contract extension he signed last year point against either player moving, but they'd provide the greatest returns by far. If Boston's focus is getting back value for their players this offseason, the team will at least assess what they could get back for both. Brown's $53.1 million contract could return at least multiple young rotation players and draft picks. White might bring back a similar haul, given his ability to raise a team's ceiling that already has star players. He's also 31 next year and might be 32 when Tatum returns, almost halfway into White's extension that has a 2028 player option. The new CBA aimed to make building a team around two super max players difficult financially and structurally. It would take excellent drafting to maintain the Brown-Tatum partnership if multiple other players like Holiday, Porziņģis and Hauser depart in the near term. That said, no return for Brown would be certain to bring back a player like him. 
• White makes $28.1 million next season, putting his financial impact on the team over the coming years in a similar category to Holiday and Porziņģis', while Brown's deal, while reaching $65 million by its final year, becomes less of a percentage of the cap annually.
• Regardless of what path the Celtics choose, they'll ultimately reach their financial and strategic goals gradually over multiple trades, since most teams don't have cap space. 
• The one team to watch this summer is the Brooklyn Nets, with $55 million in projected cap space they can use to facilitate trades or absorb salary dumps. They, theoretically, could take on Holiday or Porziņģis in full, but both deals would be unlikely with the Nets unable to offer much and probably looking to accept assets in such deals. Would they, however, acquire PJ Washington in a Boston-Dallas Holiday trade because they could move Washington for more after? That's the kind of three-team trade I'm looking at. 
• The Celtics own the No. 28 and 32 picks in this month's draft, and many of the players they reportedly worked out during the process returned to college. In what's considered a weaker draft late, this could be the year to utilize those picks to conduct their offseason business, but they have to balance that with acquiring needed young prospects. 
• Boston has some partial guarantees and non-guarantees, including JD Davison's $2.3 million team option (June 29 deadline), Queta's $1.1 million guarantee and Jordan Walsh's $200K guarantee if they need to generate additional savings. Only declining Davison's option and potentially bringing him back at a smaller number is likely there. 
• Reminder that the Celtics can trade multiple players in a deal if it finishes with them below the second apron. The same goes for receiving a player in a sign-and-trade if they end it below the first apron. Those trades would hard cap Boston at the second and first apron, respectively, next season. 
• The rookie scale for the No. 28 pick is $2.8 million for 2025-26. Their second round pick could sign the rookie minimum $1.3 million or a two-way contract, which carries no cap hit. Drew Peterson is a restricted free agent after playing on a two-way contract last year and could sign a third. Miles Norris returns on a two-way next season. 
• Boston owns its first round pick next year and in 2027 before a 2028 pick swap is owed to San Antonio and their 2029 first goes to Portland from the 2023 Holiday trade. They're short on second-rounders after next year's pair, but that's pretty good draft capital for a team that went all-in over the past four seasons. 

Here's what else happened around the NBA this week...

Boston: ESPN's Shams Charania reported at the Finals that the Celtics' focus this offseason is on Jrue Holiday, Kristaps Porziņģis and Sam Hauser trades. They prefer not to trade Jaylen Brown or Derrick White, he continued, but they'll have to listen to offers as they continue to evaluate their future path following the Jayson Tatum injury. Kevin O'Connor reported that teams have already contacted Boston about Brown and White, but shot them down. Brown underwent right knee meniscus surgery to remove a partial tear, which put him on track to return in time for training camp. He considered various opinions after playing through the injury in the playoffs and initially addressing it with rest. Phil Pressey, a former Celtics player from 2013-15 and development coach over the past two seasons, will become the Maine Celtics' coach in 2025-26, replacing Tyler Lashbrook. 

Brooklyn: Draft night plans are becoming a focus around the league as they own much of the first-round board and almost all the available cap space this offseason. The Nets could become a candidate to move up in the first round, and as previously noted, they could trade Cameron Johnson and late first-round picks (No. 19, No. 26, No. 27) to get closer to the top 10. They already own their own No. 8 overall pick. Brooklyn is projected to have roughly $55 million in cap space, depending on what they re-sign Cam Thomas, Day'Ron Sharpe and other free agents for. They could utilize that to sign restricted free agent offer sheets, accept salary dumps or facilitate a larger deal like the Kevin Durant trade. 

Cleveland: Darius Garland underwent surgery on his left big toe to address a March injury that he aggravated in the playoffs and missed four games with. He'll miss 4-5 months and while the Cavs said in a statement they expect him ready for training camp, ESPN reported that he could miss the start of next season. While not a career-threatening procedure, it slightly complicated the Cavs' effort to address Garland, Jarrett Allen, Donovan Mitchell and Evan Mobley's futures after two straight second-round exits. But it also served as a reminder of how injuries to Mobley and Garland played a significant role in their loss to the Pacers. The expectation around the league is that it'll take the full mid-level exception to retain free agent Ty Jerome.

Dallas: Reportedly declined the Knicks' push to interview Jason Kidd, perhaps the most credible pursuit of their many attempts at luring hired head coaches away from their teams. Despite that initial rejection, The Athletic reported that New York could circle back to Kidd and Bulls head coach Billy Donovan after their first attempts. Brian Windhorst noted that Kidd and Donovan could force the issue if they don't receive contract extensions from their current teams. Among Kidd's frustrations, James Edwards III noted, was effectively becoming the public spokesperson for the Luka Dončić trade after February. Next season, the Mavericks will face the Pistons for a regular-season game in Mexico City on Nov. 1.

Denver: Russell Westbrook will reportedly decline his $3.5 million player option and become a free agent, according to Marc Stein. He underwent surgery late last month to address two broken bones in his shooting hand, and is expected to recover in time for next season. Denver can either re-sign him to another minimum contract, perhaps with a second-year player option again, or would need to use its taxpayer mid-level exception on him ($5.5M), which would hard cap the Nuggets at the second apron. Westbrook averaged 13.3 PPG, 4.9 RPG and 6.1 APG on 44.9% shooting (32.3% 3PT) in his first season with Denver. He turns 37 next season. 

Golden State: Brandin Podziemski underwent a second offseason surgery to address his core muscle injury. It followed May surgery on his left wrist. The Warriors still expect him back in time for training camp. Jake Fischer reported that the Warriors could become a suitor for free agent Bobby Portis. 

Houston: One of the teams leading the Kevin Durant pursuit, according to Shams Charania. The Rockets always had an intriguing path to acquiring Durant from Phoenix after trading for three future first-round rights from the Nets in a pick swap last year that got Brooklyn back its own firsts from the James Harden trade. The Suns initially traded those firsts to Brooklyn for Kevin Durant in 2023. Now, Houston could return them to Phoenix alongside players for Durant. Who would that be? Matching Durant's $54.7 million contract would involve either Fred VanVleet's $44.8 million expiring team option, or some combination of Dillon Brooks, Jabari Smith Jr., Tari Eason and Reed Sheppard, if they're unwilling to part with young cornerstones Jalen Green, Alperen Şengün and Amen Thompson. That trade would hard cap them at roughly $12-million below the second apron, which would probably force them to decline VanVleet's option and either work on a new deal, or let him go. It would also take them out of the running for a Celtics deal. Agreed to a three-year, $39 million contract extension with Steven Adams, per ESPN, after he emerged as a starting-caliber player in their double big lineups with Şengün last season. 

Indiana/Oklahoma City (tied 2-2): Squandered a 10-point lead late in the third quarter and four point edge with under four minutes remaining to lose Game 4 with a chance to take a 3-1 lead in the Finals. Shai Gilgeous-Alexander scored seven straight points on a 7-2 run that flipped the game, including a go-ahead step back jumper on the baseline. He scored 35 points in the win despite the Pacers slowing him early and limiting him to 0 assists. Gilgeous-Alexander scored 15 of the team's 31 points in the fourth quarter. He's now averaging 32.8 PPG on 48.4% shooting in the series ahead of a critical Game 5 in Oklahoma City on Monday. 

Bennedict Mathurin dropped 27 points in 22 minutes off Indiana's bench in Game 3 to take a brief lead in the series alongside Tyrese Haliburton's double-double and Pascal Siakam's 21. Obi Toppin has become a swing player late in games, while TJ McConnell recorded five steals in 15 minutes in the win. Aaron Nesmith became a target for Gilgeous-Alexander late in Game 4, fouling out for the second straight game. The Thunder also switched everything in the closing minutes, holding Indiana to 1-for-7 shooting late with a turnover. Chet Holmgren appeared to injure his ankle twice in Game 4, but finished the win with 14 points and 15 rebounds. Haliburton is also reportedly dealing with an ankle injury, but didn't appear on the injury report. 

Clippers: Reportedly a team to monitor in the Kevin Durant sweepstakes. The Knicks, Timberwolves, Rockets, Spurs and Heat have been mentioned by ESPN as Durant's primary suitors, but Shams Charania also referred to wild card suitors. The Clippers have some additional draft pick flexibility years from now and a variety of contracts they could use to match Duran't salary, but it would become difficult to build a roster after getting hard-capped at the second apron by such a move. Such a trade would take them out of the mix for Jrue Holiday, who they've been connected to this summer as a former suitor for the guard. 

Lakers: Dorian Finney-Smith underwent surgery on his left ankle and is expected to return in time for training camp. He missed eight games with LA for left ankle injury management. 

Memphis: Ja Morant parted ways with agent and former Grizzlies star Mike Miller, who represented Morant since April, 2024. Well-known agent Jim Tanner represented Morant for his first five NBA seasons. The Commercial Appeal, who reported the parting, said the relationship between Morant and the Grizzlies remains strong after Tuomas Iisalo became the team's new head coach this offseason, someone he spoke highly of after Taylor Jenkins' surprise firing late last season. Zach Edey will miss the start of next season after re-injuring his left ankle earlier this summer and needing the procedure for more stability after further evaluation. He'll be evaluated again in four months. 

Miami: The Heat and Suns discussed a Kevin Durant-Jimmy Butler swap before Miami sent Butler to Golden State, which also thwarted a possible Durant return to the Bay. But Shams Charania reported Miami is in the mix for Durant again. It's unclear what they'd offer, with future picks available but none enticing enough on their own. Andrew Wiggins headlines the salary they can send to get a deal done, but without Tyler Herro or Bam Adebayo involved, it's hard to imagine the Heat beating out other potential offers unless other suitors drop out. The Heat are also reportedly reluctant to include young big Kel'el Ware in trade packages. Miami owns the No. 20 pick in this year's draft from the Warriors. 

Milwaukee: Giannis Antetokounmpo is expected to stay with the Bucks for now. Rival executives have become resigned to the fact that Antetokounmpo isn't going to force his way out of Milwaukee with two years remaining on his contract until the rest of the NBA landscape develops. Brian Windhorst said on ESPN that it's not clear whether that'll remain the case in August. Damian Lillard is expected to miss most if not all of next season after tearing his Achilles, while key contributors Bobby Portis and Brook Lopez enter free agency. Antetokounmpo told a Brazilian outlet earlier this week that he hopes to return to the NBA Finals with the Bucks soon. 

Minnesota: Remain over the second apron until July when Naz Reid and Julius Randle settle their player options, making a Kevin Durant trade all but impossible without a third team emerging as a facilitator before the NBA Draft. With the Suns reportedly focused on aligning their draft plans and settling Durant's future in the coming weeks, it's unlikely he lands with the Timberwolves despite their reported interest. 

New York: Requested and denied permission to interview Mavs coach Jason Kidd, the Rockets' Ime Udoka, Timberwolves' Chris Finch, Bulls' Billy Donovan and Hawks' Quin Snyder in a league-wide blast earlier this week. All five teams denied their requests, per local media. Among available coaches, fired head coaches Mike Brown (SAC) and Taylor Jenkins (MEM) have emerged as most likely candidates to take over for Tom Thibodeau if further overtures to Dallas and Chicago don't work. Former Knicks assistant Johnnie Bryant has been connected to the New York job too after falling short in the Suns head coaching search. The Knicks will interview Brown and Jenkins next week, per The Athletic. 

Orlando: Reportedly open to trading first-round picks, Cole Anthony and Jonathan Isaac as they pursue upgrades, according to Kevin O'Connor. While that probably only opens the door to narrow upgrades, it presents a pivot from their more patient approach across recent seasons and intriguing talks this summer after showing signs of becoming a contender last year. The Magic also revealed their sharp new uniforms and logo this week. They select No. 16 and No. 25 (via DEN) overall in this month's draft. 

Philadelphia: Reportedly pursuing a trade up to No. 2 overall with the Spurs to select Rutgers star Dylon Harper Jr., according to Michael Scotto. The 76ers worked out Ace Bailey, also from Rutgers, and Baylor wing VJ Edgecombe, who has emerged as a legitimate candidate for the No. 3 overall pick after a standout draft process. It's unclear how the Sixers could entice the Spurs to move off drafting Harper. Talks between the two teams could have been exploratory as San Antonio assesses the value it could get back for No. 2.

Sacramento: Jake Fischer connected the Kings to Jrue Holiday, Wizards guard Marcus Smart and free agent Malcolm Brogdon after new GM Scott Perry expressed the need for added playmaking at his introductory press conference. Sacramento could send back Malik Monk and Jonas Valančiūnas for Holiday, who the Celtics could re-route elsewhere, while acquiring Holiday would still leave the Kings with $34.3 million available under the second apron hard cap. 

Phoenix: Expected to trade Kevin Durant as soon as this weekend, according to various reports, with the Rockets, Heat and Timberwolves most motivated to do so, according to Shams Charania. The Spurs and Knicks have also been mentioned as suitors, but New York still hasn't hired a head coach and San Antonio's young core might not match Durant's timeline at 37. Durant averaged 26.6 PPG, 6.0 RPG and 4.2 APG on 52.7% shooting last year, appearing in only 62 games before missing the playoffs entirely in his third season with the Suns. He makes $54.7 million next year in the final season under contract. That sets him up with potential extension talks with whichever team acquires him. Kevin O'Connor reported that the Suns will also assess trades for Grayson Allen and Royce O'Neale following the Durant deal as they try to reshape the roster around Devin Booker. O'Connor added that the Suns previously didn't prioritize regaining their old first round picks from Houston, but that could change under new GM Brian Gregory. 

San Antonio: A team to watch as their Kevin Durant interest seemingly cools, Giannis Antetokounmpo's availability falls into doubt and they assess the value of the No. 2 overall pick in the draft. While the most likely scenario here remains slow playing their rebuild under Mitch Johnson, returning Victor Wembanyama to the floor carefully following his blood clot and drafting Dylan Harper Jr. with the No. 2 overall pick, they have enormous flexibility between their own draft capital (No. 2, No. 14), matching contracts like Devin Vassell, Keldon Johnson and Harrison Barnes, future Hawks picks and even Boston's 2028 first-round pick swap option from the Derrick White deal (No. 1 protected). Could the Spurs explore a deal to bring White back, or even Jaylen Brown, if other options fall through? They may be the only team that can blow the Celtics away with an offer for either.