Potential Celtics Targets with the Taxpayer Mid-Level Exception

Ten players the Celtics might pursue with the taxpayer mid-level exception.

Trevor Ruszkowski-USA TODAY Sports

With Wednesday's news that the salary cap projects to rise from $112.4 million last season to $123.6 million for the 2022-23 campaign, the impact of that leap includes the taxpayer mid-level exception now having a worth of $6.5 million for the league year that starts this evening at 6 p.m. ET.

The rise in value from the initial estimate of $6.4 million translates to nearly an additional quarter of a million dollars over the life of a deal for the full three-year taxpayer mid-level exception.

As the Celtics look to utilize their most valuable resource for adding talent without needing to part with any players or picks, here are some potential targets to monitor in free agency.

T.J. Warren

Kamil Krzaczynski-USA TODAY Sports

As detailed Wednesday, the Celtics are reportedly interested in adding T.J. Warren to their rotation.

That's hardly a surprise considering the six-foot-eight forward has a career-scoring average of 15.5 points per game and generated at least 18 from 2017-18-2019-20.

Boston's bench ranked in the bottom five in points per game, producing 30.2 per contest. In the playoffs, they ranked 14th out of 16 teams, providing only 22.5 points, according to NBA.com.

The concern with Warren is he only played in four games in 2020-21 and did not play last season due to a left foot injury. He was ready to return late in the campaign, but with the Pacers embracing a youth movement and aiming for the best lottery odds possible, he never suited up.

He's not a high-volume three-point shooter, but before Warren's foot injury cost him nearly each of the last two seasons, he demonstrated his evolution into a three-level scorer. In 2019-20, he scored 19.8 points per contest, converting 53.6 percent of his field-goal attempts, including 40.3 percent of his 3.4 shots from beyond the arc.

This author anticipates Warren, who turns 29 in September, will sign for more than the taxpayer mid-level exception, but there's a chance he takes a one-year prove-it deal, and he'd fill a need for Boston, making it worth including him on this list.

Jalen Smith

Erik Williams-USA TODAY Sports

After how well Jalen Smith performed with the Pacers last season, averaging 13.4 points, 7.6 rebounds, and a block per game in 22 contests and knocking down 37.3 percent of his 3.8 three-point attempts, he may sign for the non-taxpayer mid-level exception, which has a starting value of $10.5 million.

However, with the taxpayer MLE increasing in value and Smith's production coming on a small sample size, it's possible, albeit unlikely, his best offers blending value and fit are for this less lucrative exception.

For teams looking to lure Smith from Indiana, it helps there's a restriction on what the Pacers can offer the promising 22-year-old center. If a player has their third year and or fourth year team option declined on a rookie scale contract, as the Suns did with the former top-ten pick, the incumbent team can only offer up to the amount of money they would have made on their rookie scale deal in their third or fourth season on a new contract.

That means Smith can't re-up in Indiana for more than $4.7 million this coming season and a bit over $10.6 million total for this one and the next.

Danilo Gallinari

Brett Davis-USA TODAY Sports

Danilo Gallinari is another veteran scorer the Celtics have reportedly expressed interest in acquiring.

Wednesday, Gallinari joined the Spurs in a trade that sent Dejounte Murray to the Hawks and three first-round picks plus a pick swap to San Antonio.

However, with the Spurs rebuilding and hoping to land presumptive No. 1 pick in next year's draft Victor Wembanyama, Gallinari might get bought out.

According to veteran Celtics and NBA reporter Mark Murphy, confirming intel from Jake Fischer of Bleacher Report cited in the link two paragraphs above, Boston will be among the teams pursuing the 13-year veteran if he gets waived.

League source confirms report by @JakeLFischer that Celtics are interested in signing Danilo Gallinari if he is waived by San Antonio.

— Mark Murphy (@Murf56) June 29, 2022

Gallinari, who turns 34 in August, is on an expiring three-year, $61.4 million contract that will pay him $21.5 million this coming season.

Gallinari's a career 15.6 points per game scorer, who produced 11.7 points in 66 games while logging 25.3 minutes per contest in a crowded Hawks rotation last season. He shot only 43.4 percent from the field, on par with his career 42.8 field goal percentage, but he converted his 4.5 three-point attempts at a 38.1 percent clip.

At six-foot-ten, he does most of his damage shooting over defenders off the catch, whether beyond the arc or getting the ball closer to the rim with his back to the basket, then facing up. Gallinari's size also allows him to step into threes off the dribble, and while he's not one to blow by defenders, he's crafty enough to get to the rim.

Gary Harris

Kim Klement-USA TODAY Sports

If Gary Harris got bought out last season, he could've boosted Boston's rotation in a run that came two wins shy of banner 18.

Now, as a free agent, he can still join the Celtics in their quest to reclaim sole possession of the most NBA championships of any franchise in league history.

Harris, who turns 28 in September, is still in his prime years, and is coming off a campaign where he registered 11.1 points, drilled 38.4 percent of the five threes he took, and swiped a steal per game.

Nicolas Batum

Darren Yamashita-USA TODAY Sports

According to Chris Haynes of Yahoo Sports, the Celtics are among a handful of teams interested in acquiring Nicolas Batum.

Batum is likely returning to the Clippers, but if he finds himself on a new team as their tax bill increases, he'd fit well in Boston. This season, the 33-year-old forward averaged 8.3 points and 4.3 rebounds while knocking down 40 percent of the 4.6 threes he launched. He's also a more effective facilitator than his 1.7 assists per game reflect. It comes more in the form of secondary playmaking.

Batum's high basketball IQ has also served him well defensively, especially in this stage of his career. And at six-foot-eight with a seven-foot wingspan, he offers defensive versatility. He's coming off a campaign where he averaged a steal per game for the second season in a row. He also generated 2.1 defensive win shares and a defensive box plus-minus rating of 1.8.

Caleb Martin

Brian Fluharty-USA TODAY Sports

After joining the Heat last offseason, Caleb Martin enters this free agency on the heels of the best of his three NBA seasons.

While logging 22.9 minutes per game, the six-foot-five 3&D wing averaged 9.2 points, 3.8 rebounds, and shot 41.3 percent from beyond the arc on 2.6 long-range attempts.

Martin's a restricted free agent, but Miami doesn't have free agent rights for him, making it challenging to match a deal for him.

Cody Martin

Jim Dedmon-USA TODAY Sports

Caleb Martin's identical twin, Cody, is also a restricted free agent the Celtics may have interest in signing.

Cody Martin, another 3&D wing, averaged 7.7 points, four rebounds and made 38.4 percent of the 2.2 threes he hoisted in his 26.3 minutes of playing time.

The Hornets can match any offer for Martin, but whether they actually will may get tested.

Isaiah Hartenstein

Gary A. Vasquez-USA TODAY Sports

The Clippers have the financial power to bring Batum and Isaiah Hartenstein back even while adding John Wall, but if one of the former two goes, it's more likely the latter.

Hartenstein would be a welcome addition as Boston looks to upgrade its depth at center. He's coming off a season where he produced 8.3 points, nearly five rebounds, 2.4 assists, and 1.1 blocks.

Bruce Brown Jr.

Gregory Fisher-USA TODAY Sports

The Massachusetts native would give the Celtics a dogged defender off the bench and another ball-handler. With the Nets, he's demonstrated his effectiveness as a short roller. The same goes for when he gets an entry pass at the free-throw line or the elbows.

Delon Wright

Dale Zanine-USA TODAY Sports

Delon Wright fits a profile comparable to Bruce Brown, but since he wasn't on a team with Kevin Durant and Kyrie Irving, he spent more time playing on the ball.

The six-foot-five Wright didn't play much with the Hawks last season, but in 2020-21 while splitting time between the Pistons and Kings, he averaged 10.2 points, 4.4 assists, 4.3 rebounds, and 1.6 steals.

Further Reading

Exploring Who the Celtics Might Pursue with their $17.1 Million Trade Exception

As Celtics Strive for Banner 18, Brad Stevens Seeks Players Who Will Build Off Foundation Laid Last Year

Jayson Tatum Doesn't Believe He'll Need Offseason Shoulder Surgery

Celtics Rightfully Hold Their Heads High but Know There's Much Work Needed in Pursuit of Banner 18

Ime Udoka Shares His Message to the Celtics After Finals Run Ends in Defeat

Jayson Tatum, Jaylen Brown Reflect on Personal and Team Growth Through Celtics' Playoff Run

Latest Intel on Celtics' Summer League Roster, Including a Notable Absence