The Boston Celtics are a second-apron luxury tax team. Since taking over as the team’s president of basketball operations, Brad Stevens has assembled one of the most talented and deepest rosters in the NBA. However, that level of talent and depth has come with a significant cost. Stevens has also spent the summer securing the long-term future of the core rotation.
According to The Athletic’s Jared Weiss, Boston’s current status as a second apron team could course correct itself within the next two years, as the apron could grow on a yearly basis. Due to the Celtics having all of their talent locked down, it’s possible their payroll will grow at a slower rate than the second apron and eventually see them duck under it completely.
“The second apron could grow year-to-year at a rate that would allow Boston to get under it for the 2026-27 season without even sacrificing a starter,” Weiss wrote. “The Celtics plausibly could stay out of the second apron from there on and fix their draft-pick issues. That would allow them to start trading core players to get younger and extend the window to win with Jayson Tatum and/or Brown.”
Eventually, the Celtics will need to make some roster moves. Jrue Holiday is nearing his mid-30s, and Al Horford is firmly in the final stage of his career. Ducking under the second apron would allow Stevens to re-tool the roster and keep the Celtics at the top of the Eastern Conference for years to come.
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Whether Boston can duck the second apron will remain to be seen, but it would certainly help them establish a dynasty if they could.
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