This may have been answered already here but I am curious about the tax issues. Assuming the entire team came back, what is the number (in terms of dollars) that we can also have Smart on the team and avoid whatever tax situation we would prefer to avoid this year? And is the number is not exact, what is the ballpark number?
Thanks.
There’s no exact number yet, because the tax line is not official. The estimate going around is $123 million, but it could easily deviate +/- $1 million from that, which would obviously have an impact. Another factor to consider is whether or not the Celtics would be willing to leave an open roster spot to avoid the tax. They probably would, but given all the injuries they had last year, they might be a bit leery of that idea.
But let’s assume the following:
1) No trades are made
2) The luxury tax is $123 million on the nose
3) The salary cap is $101 million on the nose (this helps calculate the salary of our draft pick, because the slot value now increases proportionally with the cap)
4) We go with a 14-man roster
5) We sign Jabari Bird to an NBA deal at the rookie minimum in year 1
6) We let all free agents walk, and keep all the non-guaranteed or partially guaranteed guys (Theis, Nader, Ojeleye).
This would leave the Celtics with $12,928,129 of space before they hit the luxury tax. With that, they could sign him to a 4-year deal that pays up to $57,918,286, or a 5-year deal that pays up to $74,983,495 and stay under the tax this season.
People can adjust the number accordingly as they see fit based on the above assumptions. I think it will be a little lower, myself, as I think the luxury tax comes in closer to $122 million than $123 million. But I think the above is a perfectly reasonable starting point for a maximum amount they could offer Smart while avoiding the tax.
I know you wanted to assume the entire team came back, but I really think we need to assume Baynes is gone. I don’t see the Celtics wanting to go more than a season with him, and going one season means he can veto any mid-season trade, which is a situation the Ainge likes to avoid when possible. If Smart’s situation gets resolved quickly, it’s possible they could bring Baynes back, but Marcus I’m sure is the top free agent priority, and as a restricted free agent, his situation could take a month or more to resolve, by which time Baynes will have been off the market for some time.