The NBA's moratorium ended on Monday, so all the things we've known would happen actually happened. There was a little twist in the Jrue Holiday trade, which cost Boston the two second-round draft picks they got along with Anfernee Simons. According to multiple reports, an unknown medical issue with Holiday caused Portland to balk at the price, so Boston backed off the picks and the deal became a straight swap.
Everything else went according to plan, and now we have a true sense of where the Celtics stand. Here's a look at the current financials and depth chart to see what the Celtics still need to do this summer.
| Jayson Tatum | $54,126,450 | |
| Jaylen Brown | $53,142,264 | |
| Derrick White | $28,100,000 | |
| Anfernee Simons | $27,678,571 | |
| Sam Hauser | $10,044,644 | |
| Georges Niang | $8,200,000 | |
| Payton Pritchard | $7,232,143 | |
| Hugo Gonzalez | $2,783,880 | |
| Baylor Scheierman | $2,619,000 | |
| Xavier Tillman | $2,546,675 | |
| Luka Garza | $2,461,460 | (estimated) |
| Josh Minott | $2,378,867 | (estimated) |
| Neemias Queta | $2,349,578 | |
| JD Davison | $2,270,735 | |
| Jordan Walsh | $2,221,677 | |
| TOTAL | $208,155,944 |
CAP/TAX/APRON STATUS
- Over Cap by $53,508,944
- Over tax by $20,260,944 (current estimated tax bill: $88,438,913)
- Over first apron by $12,210,944
- Over second apron by $331,944
Salary numbers via Spotrac.com & SalarySwish.com
DEPTH CHART
| WINGS | BALLHANDLERS | BIGS |
Brown Simons Hauser Sheierman Minott Walsh Tatum | White Pritchard Gonzalez Davison Max Shulga (2 way) | Garza Queta Niang Tillman Amari Williams (2 way) |
The Celtics saved almost exactly $20 million with their moves so far. They sent out $63.1 million in salary and acquired $43.3 million.
At this point, getting under the second apron is a certainty. The question is whether they'll get under the first apron or under the tax entirely.
As a reminder, the more they drop, the fewer restrictions there are on them.
I'm just gonna redrop the chart here, because a lot of people are talking about what teams can and can't do at the various aprons. Hopefully this helps! pic.twitter.com/sbe22gcqIK
— Keith Smith (@KeithSmithNBA) December 31, 2024
The easiest move they can make is trading Niang into someone's cap space/exception. There are teams out there that have the room and the motivation to take a pick in exchange for renting out some cap room. If the Celtics can simply do that, they'd shed $8.2 million and still have 14 occupied roster spots.
At that point, the second apron would be a distant memory. Just by moving Niang alone, the Celtics would cut their tax bill to just over $39 million. If Boston wanted to continue cutting, it could flip Simons into further savings. The Celtics can continue trying to cut via my reverse paperclip trade scenario and hopefully find a player who can fill a need while also shaving some salary.
Getting all the way under the tax would be tough, but doable with some more extreme moves. Looking at the depth chart, it's clear the Celtics need to find some help down low. The problem is there aren't a lot of great options out there. Does DeAndre Jordan move a needle? Thomas Bryant? Bismack Biyombo?
The Celtics can try to shake someone free in a trade, but that will be difficult too. Either way, Brad Stevens still has some work to do. The good news is that Stevens is a lot smarter than I am, and he is the one running the team. I didn't see Simons or Niang coming, so I'm sure Stevens is on the case.
There is a pretty stark reality that hits with this exercise, though. The Celtics have already moved on from two key players and none of this accounts for Al Horford because he's probably gone too, and they're STILL over the second apron. Even if it's by a manageable amount, all the work Stevens has done has been to get them within striking distance of getting out of the penalties.
This is nasty business.
It's obvious some of the moves Stevens has made are because Tatum is out and this is a chance to go mining for cheap talent that could thrive in expanded roles. I'm not sure Garza or Minott would have been the guy targeted if Tatum was walking normally today. This isn't a team built to win right now, though there is enough talent here to win more than they lose.
This isn't going to be a banner year for Boston, but it's not an all-out tank job. Not yet, anyway. There is too much time between July 8 and the February trade deadline to make any declarative statements about the Celtics. Stevens could pivot based on Tatum's recovery timeline or something unforeseen coming up.
Stevens has more work to do, starting with the next obvious move of trading Niang. From there, Simons can be used to fish for needs in the frontcourt, just to support the guys who will be going out there every day. Those two moves could carry the team into the season ... unless Stevens has something else up his sleeve.