_The Celtics offseason is starting to heat up with the NBA Draft less than two weeks away. Brad Stevens and Boston’s front office have a lot on their to-do list to rework the roster in the wake of a financial crunch and Jayson Tatum’s season-ending injury. Let’s answer some questions about the future in this week’s mailbag._
**I was kind of surprised last year but seeing how this offseason might play out, I am even more shocked that Brad did NOT draft a floor spacing big last year? Don’t get me wrong I really like Baylor, but KP showed how fragile he can be and everyone has to wonder if Al retires knowing Tatum is out for most or all of the season. Al could ride off into a well deserved retirement, KP could be traded, Luke could get a better offer elsewhere and Queta’s best role now is off the bench. Thoughts?**
**Andy**
It’s certainly a fair point, Andy. Baylor Scheierman looks like a potential replacement for Sam Hauser if he’s traded (Boston could certainly use both guys this year plenty with Tatum out) but there is definitely a huge question mark in the frontcourt moving forward between the free agents and trade chips in play.
The Celtics are going to miss Jayson Tatum for a host of reasons, but his rebounding is probably going to be close to the top of the list. Without him, Boston got crushed on the glass in their Game 6 loss to the Knicks and that’s an area their current big options aren’t particularly strong in (beyond Queta).
The Celtics will certainly have interest in bringing back Korent and Horford but their price tags will be a factor certainly as the team attempts to duck under the second apron. Horford may be done regardless, or look for a team in better shape to win a title next season as he comes to the end of his career. If Porzingis is traded and Horford leaves, Boston’s front-line looks very thin all of a sudden with few free agency options available to fill them (Boston’s would just have a veteran’s minimum). At that price tag, Brad Stevens would probably be looking at the likes of Mason Plumlee, Jaxson Hayes or Paul Reed on the free agent market, unless some bigger names slip through the cracks.
Ultimately, the Celtics are going to have to take back some money regardless in any deal involving Jrue Holiday and Kristaps Porzingis in all likelihood. Look for a replacement big to be included in one of those deals if Porzingis is moved and Horford does not come back. Taking a flier on a big during this draft feels timely as well to your point (if Boston keeps one or both of their picks).
**How much salary needs to be gone for the Celtics to be under the second apron? The first apron? Below the luxury tax? Your estimate if the NBA has not come out with the official numbers. — Paul**
Currently, the Celtics have $227 million committed to their roster next season to 12 different players. Not all of that money is guaranteed, here’s a breakdown player-by-player.
**Jayson Tatum: $54.1 million**
**Jaylen Brown: $53.1 million**
**Jrue Holiday: $32.4 million**
**Kristaps Porzingis: $30.7 million**
**Derrick White: $28.1 million**
**Sam Hauser: $10 million**
**Payton Pritchard: $7.2 million**
**Baylor Scheierman: $2.6 million**
**Xavier Tillman: $2.5 million**
**Neemias Queta: $2.3 million (partial guarantee)**
**Jordan Walsh: $2.2 million (partial guarantee)**
**First round draft pick: $2.5 million**
JD Davison is also on a fully non-guaranteed deal but his money does not count against the cap until the season starts so we will put him aside for now. The second apron is set at $207 million for next season so technically, Boston only has to cut $20 million from this group to slide under it. However, the challenge is bigger than that because of the current holes on the roster.
An NBA team must have 14 players and the Celtics have a pair of key free agents in their frontcourt (Al Horford, Luke Kornet) at the moment. Either those guys are going to be signed or the Celtics are going to need to find some help in the frontcourt. Either way, the Celtics will need to trim closer to $30 million from this payroll in order to make room for Horford or Kornet or whoever signs at center while still fitting under the second apron.
The first apron is set at $195 million for the 2025-26 season but that won’t really impact the Celtics at all since they don’t truly get any usable benefit this season from getting under that number. The figure to watch for with Boston’s front office this summer is whether they try to go for a bigger reset and begin to dip under the luxury tax ($187 million) to start to reset the repeater tax.
Boston would need to get under it twice in the next four seasons for it to reset so dipping under now doesn’t do anything just yet. However, Boston would need to dump $40 million from their current payroll to pull it off, which is closer to $50 million when factoring in the additional signings needed to fill out the roster. That would be a big lift involving several trades. For now, moving under the second apron is the more likely bet as the gameplan but all other options would need to be on the table if Boston gets a big offer they are considering for Jaylen Brown or Derrick White.