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The Jazz in my opinion are one of the biggest victims of the cap/tax staying flat. Assuming Mike Conley opts in, the Jazz will be $9.3M below the luxury tax after signing their first-round pick. If new ownership is tax-averse, they might have some tough decisions to make.
As @McCadeP8 points out, the Jazz will likely have to choose between re-signing Clarkson and using the non-taxpayer MLE. However, there are things they can do so they could still do both things. The Jazz probably need to free up another $10M at a minimum. https://twitter.com/McCadeP8/status/1326034646014939136?s=20
The easiest way to get there would be if Mike Conley opts out and re-signs with the Jazz on a long-term deal where his starting salary is significantly less than his $34.5M player option. At 33-years-old, he can get up to a five-year deal without violating the over-38 rule.
Let's say the Jazz re-sign Conley on a deal with a $25M first year starting salary and also waive two of their non-guaranteed players (Rayjon Tucker and Nigel Williams-Goss). They'd have PLENTY of space ($24.3M) below the tax to use the $9.3M MLE and re-sign Clarkson.
$25M might be too steep of a drop off from $34.5M for Conley to consider, but if he can get three-to-four years of security added earning over $20M as he heads into his mid-thirties, he should seriously consider it. It makes a ton of sense for both sides.
Rudy Gobert is extension eligible. His negotiations will be fascinating as he is supermax eligible (5 years, anywhere between $228.2M-$243.7M). He won't get that much, but I'm confident that he and the Jazz will agree to something near, but probably less than 4 years, $120M.
Donovan Mitchell is also extension eligible. As Chris Haynes reported, Mitchell and the Jazz will agree to a five-year maximum deal. It'll pay anywhere between $163M-$174.1M. Earning All-NBA honors can push it to $195.6M-$208.9M if they add in Derrick Rose rule provisions.
Haynes reported that here back in September. https://twitter.com/chrisbhaynes/status/1301176320081235969
The Jazz have one of the most interesting offseasons purely from a cap perspective. I'm excited to see how everything plays out for them.
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