The unfortunate reality for the Celtics is that they were always going to get worse this offseason.
There was no way around it. With a projected $280 million luxury tax bill and the first $500 million roster in league history looming—including a $200 million starting five of Jayson Tatum ($54.1M), Jaylen Brown ($53.1M), Jrue Holiday ($32.4M), Kristaps Porzingis ($30.7M), and Derrick White ($30M)—the Celtics were backed into a financial corner. Add in the harsh roster-building restrictions tied to the dreaded second apron, and it was simply unsustainable.
That reality became even more stark when the Celtics were bounced in the second round of the playoffs—and lost their best player for what could be the entire upcoming season as Jayson Tatum recovers from a ruptured Achilles.
It’s a truth fans have been bracing for. The core that went 147–47 over the past two seasons—100 games over .500, including the playoffs—and finally delivered Banner 18 is no more. The first dominoes have fallen with the Celtics trading Jrue Holiday to the Portland Trail Blazers and Kristaps Porzingis to the Atlanta Hawks.
No one wanted to see two starters from a championship core get shipped out—especially when the player who led them in points, rebounds, and assists over the past two years is already sidelined indefinitely.
It’s tough. It’s hard to say goodbye to players who played such key roles in bringing a championship back to the city. But this is exactly what the NBA has aimed for in its push for parity and competitive balance. Teams can’t afford to live in the second apron—and the Celtics are quickly becoming the league’s first major test case.
And while there are probably mixed emotions watching one of the most dominant teams in franchise history be dismantled, the Celtics—and Brad Stevens—have made the most of a tricky situation.
Getting under the second apron was the number one priority for Boston this offseason—and for Stevens and Co. to pull it off this quickly, without touching Jaylen Brown or Derrick White, is a major win. Add in two rotation-caliber players in Simons (a potential future asset) and Niang (more of a salary dump), both on expiring deals, plus a pair of second-round picks, and it’s a savvy piece of business. They’re also free of the roster-building restrictions that come with being a second apron team, so long as they stay under in any deal made.
However, the Celtics are only $4.5 million under the second apron, and that's before factoring in any potential free agent signings, which will likely feature Al Horford and Luke Kornet at the forefront. So, there are still more moves to be made.
Simons is set to make $27.6 million this season, which would make him the fourth-highest-paid player on the team behind Tatum ($54 million), Brown ($53 million), and White ($28.1 million). He is a candidate to be flipped, as is Niang, and the $8.2 million he is due. Sam Hauser, who begins the first year of his four-year, $45 million extension this season, has also been a common name in trade discussions.
What’s clear is the Celtics are far from done, and this busy summer will only heat up with the NBA Draft taking place on Wednesday and Thursday. Boston holds the 28th overall pick in the first round and the 32nd overall pick in the second.
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