_There is plenty of chatter heating up around the NBA and the Celtics as the NBA Draft gets closer. What Boston plans to do this summer to adjust their strategy around different personnel remains an open question. Let’s explore some questions on those topics, s and more in this week’s mailbag._
**3 of the top 7 3PTA seasons in NBA history were the 3 Joe Mazzulla seasons. Who is the driving force behind this offensive approach? Was the entire front office unified behind this strategy? Sam Vecenie reports the team is only considering shooters in the draft, will 3PTA increase next year? — Oak B**
It’s certainly an organizational philosophy. The team constructed a roster with shooting everywhere among their top eight players and it helped win them a championship last year.
Joe Mazzulla is obviously a coach that was happy to lean into it and take it to the next level (potentially too far?) when it comes to the postseason. The variance that came into play during the second round collapse against the Knicks in Games 1 and 2 is worth nothing. Boston didn’t need to go that 3-point happy to beat that Knicks defense but that’s a story for another day.
How Boston adjusts next season without Tatum (and likely other offensive talent) will be fascinating. Do they lean further into the 3-point shooting based on necessity with the offensive talent they have? Or will Tatum’s absence allow defenses to stick to shooters more and take away some of those looks?
Boston’s going to need young offensive talent in the draft going forward to support their rotation since there’s not a lot of promise at the end of the bench right now on that front. We’ll see what Baylor Scheierman can develop into next year but not a lot of promising young shooting on the roster besides that.
**Cs are about 4.4m above 2nd apron for this league year. Before Tatum ext kicks in**
**Could you see them making a move before the league year changes so they have a tight window pre / at draft as a non 2nd apron team to give more flexibility to get below it fully for next season? — JLev**
Good question JLev. I actually did some digging on this around the league and while the full answer is a bit complex within the CBA itself, there isn’t much benefit for the Celtics to pull off a move like that. Essentially, Boston’s second apron restrictions only disappear with a salary cutting move in June if the team’s salaries for next season (2025-26) are also below the second apron line.
That’s not likely to happen since Boston’s salary commitments for next year are $20 million above the second apron currently ($227 million) and no one has open cap space in the 2024-25 season to take a big deal into.
Due to that, Boston’s going to enter the start of next season as a second apron team. They will need to work to navigate those restrictions with salary cutting moves as they work to get down below the $207 million threshold. However, there is still some benefit to doing some of their dealing around the draft.
The salaries of some players like Kristaps Porzingis and Jrue Holiday are lower in the 2024-25 season than next year so the team receiving either player would have to send out less money in a deal towards Boston or a third team. With stiff repeater luxury tax penalties in play for next year, that could incentive Boston’s front office to do some of their work early.
**Hello Brian. Do you think all 3 of Hauser KP and Holiday are moved this offseason and can they get under the tax if all 3 go for much less salaried players come back, in your opinion? — CsFanMan66**
Ultimately, I think whether those three are moved comes down to whatever the mandate from ownership is. If Boston is budgeted to stay above the tax, I think it’s entirely possible one of those guys are back. If getting under the tax is a priority for financial and strategic reasons (i.e. starting to reset repeater tax, more team building weapons for being under first apron, etc.)
Getting under the tax by moving all three guys is doable but would have to happen in steps. Hauser is an easy player to move without having to take back salary. Holiday and Porzingis would require taking back significant salary unless a third team gets involved or Boston wants to use draft capital to dump a contract into cap space in Brooklyn (if the Nets are open to it). Boston could trim the payroll by a max of about $7 million in a straight up trade for either player.
From there, more trades could reduce the Celtics’ salary further to the point where getting under the tax become realistic. It wouldn’t be easy to pull this off but once Boston gets under the second apron ($207 million) the steps become simpler. Moving another major salary piece (Jaylen Brown?) is obviously another potential path to achieve this objective but would imagine Boston needs to get bowled over with an offer to go that route.