Heading Toward NBA Trade Deadline, Boston Celtics Still Eyeing Luxury Tax

There is a voice calling the Celtics here in the final days ahead of the NBA trading deadline, and it is a voice that has been calling quite a few other teams.

The voice is saying this: $13 million.

That is 13. Million. Dollars. Thank you, luxury tax.

It is expected around the league that when the NBA and the players union sit down to do their books at the end of the year, the payment the league will have to authorize to be made to non-tax teams will be considerable: $13 million. If you are among spendy teams in the NBA—Brooklyn, Golden State, the Lakers or Clippers—then this season is sure to catch your eye. You’re not getting that $13 million. Your competitors are, and you’re funding that payment.

Despite the fact that the Celtics have played well lately, going 8-4 in their last 12 games, and could show more promise in the coming days (beginning with their showdown against the East-leading Heat on Monday), the feeling around the NBA is still that Boston wants to be on the receiving end of those tax payments this summer. That will be first in mind in the coming 10 days.

That means that, even with traded player exceptions worth $17 million and $10 million, the Celtics won’t make any major moves to add salary to the books. In fact, they’re going the other way, no matter what the latest breathless report on the rumor mill says. Boston is looking to shed about $3 million between now and the end of the season (most likely through a Dennis Schroder trade), and that will not change even if their current win streak (one game) grows to four or beyond ahead of the trade deadline.

The Celtics play Miami on Monday, then get cellar-dwellers Orlando and Detroit on the road before wrapping up their pre-deadline slate with a game in Brooklyn against the contending (but headache-ridden) Nets. It is conceivable that the Celtics, finally with their whole rotation ready for the first time in two seasons, will win all of the above games and move to 30-25.

Do not expect that to move them off their luxury-tax position, though.

“No, they’re pretty well set in how this team is being viewed,” said one Eastern Conference executive. “Brad Stevens, that front office, they know what they are, and that is Top 5-6 in the East, at best, maybe you win a playoff round, maybe you can get to the second round. But that is the ceiling. If they’re going to build around Jaylen Brown and (Jayson) Tatum, they’re going to need another major piece.  They have the assets, and that piece will be out there for them, but not in the next 10 days. For now, it is, cut salary, save money, get that tax check.”

It is, by any reckoning, a sizable tax check. Never in the history of the league have there been such a tight group so willing to shell out big tax payments, and the Celtics are in one of the worst positions in the league—they’re not so blessed with talent that they’re willing to go well over the tax. But they’re not so economically built that they’re well under the tax. Being $2.5 million over the threshold is about the worst place a team can be, because it means you have some stupid contracts on the books and, at the same time, means you are not far enough above the threshold to really compete for a championship.

“They have two young guys in Tatum and Brown,” another personnel man said. “What else do you like about the roster there? (Robert) Williams is a talent. (Payton) Pritchard could be the best sixth man in the league if he gets a chance. But he should not be starting. (Aaron) Nesmith needs more of a chance. But who on that roster scares you besides Tatum and Brown? They should not go around picking up mediocre players to support the cast they have. Finish with 42 ,43 wins, and we’ll talk again in the summer.”

That is the position most see the Celtics taking. Even with their recent surge and with several potential fits available on the market, making a minor move or two remains the most obvious way forward