The Boston Celtics are operating on fine margins. At one end they have a supreme roster equipped to win consecutive titles. But it comes at a hefty cost. After this season due to it being their third consecutive year being over the second apron, their payments eclipse $500 million. The real teaser though is what happens after this window expires. To make their franchise functional, it might mean trading away Kristaps Porzingis or another major player.

The conversation took place on the Celtics All Access podcast. The host Justin Rowan began accessing how ‘tough decisions’ will have to be made by teams around the league due to the exorbitant penalties for being tax repeaters. The Celtics are in the dead center, having to pay over $200 million in taxes next season. To prepare for the future once this period subsides could mean saying goodbye to the Unicorn.

“I think your assessment about Porzingis earlier or some of these other guys not being on the Celtics in a year or two is probably accurate. Teams are going to have to make those tough decisions and it’s going to come down to whether or not they find the value in the margins. Whether they hit on their draft picks or find some undrafted guys,” Rowan explained.

After the hefty 2025-26 season, the Celtics will be the team having to make these decisions. At the time, Porzingis will be 31 and eligible for a monstrous extension, likely more lucrative than his current deal. No matter how affluent the next owner might be, it will be foolish to supersede their record-breaking tax payments unless their championship hold remains as firm as it is today.

Currently, with just 11 players under contract for 2027, the Celtics are fractionally over the tax threshold. They won’t face a major penalty but they still need to add depth to their roster. For this purpose, not only will they need impact-making rookies to fill the roster, but also have adequate support around their star tandem.

At the worst, it could force them to expel Jrue Holiday from their ranks. His $34 million could be utilized to bring in an array of players to alleviate their roster composition, something the Celtics All Access podcast also mentioned. The risk it holds is finding a suitor to hoard the defensive expert’s contract when he is 36. So for the Celtics, these two seasons hold the highest significance.

In the consequent seasons, the Clippers’ recent decision serves as their lesson.

The Clippers tackled the tax penalty by letting Paul George walk

Over the past two years, having both George, Harden, and Kawhi Leonard on their books, the Clippers crashed through the second apron. It didn’t amount to a championship for them. And then this offseason, Steve Ballmer had a mighty decision to make. They chose not to extend Paul George. But why opt to let him walk without taking anything in return?

If they did take the salary back, they would remain a second-apron team. Hence, in the following year, a major tax burden, such as the Celtics face would have fallen on their heads. Hence, they chose to completely rid themselves of George’s massive contract and stay under the first apron.

After having used the non-taxpayer exemption to sign Derrick Jones, they have hard-capped themselves at the first apron. Essentially, it serves as a warning for teams. The moment one surpasses the second apron should be when they are in genuine contention for the title. That 2-3 year hugely affects their draft position and major restrictions are also levied.

To conclude, the new CBA prevents loaded owners from simply paying heavy taxes. The limitations it poses, especially freezing their first-round pick from seven years time and other trade barriers put a team in grave danger. The playground now operates on strategy. If a team is willing to spend, they might as well chase it all since it can’t be sustained for long spells.