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The NBA has entered a new era in terms of roster building. It’s no longer just cap space, over the cap, or luxury tax. Now, the first apron and second apron exist.

Not only do the first and second apron exist, but the full weight of their restrictions was felt this offseason. Instead of there being three ways to get hard-capped at the tax apron, there are now six ways to get hard-capped at the first apron and four additional ways to get hard-capped at the second apron.

In addition, if you are at or over the first or second apron, there are a whole bunch of things you can’t do. This includes all the things that would have hard-capped you at either apron, as that closes the loophole of starting out expensive and getting even more so.

Finally, there are the financial penalties and draft-related penalties for being over the second apron. The CBA reduced the financial hit for being just a little over the tax, but they made it even more taxing (pun very much intended) to be deep into the tax. And if you are up and over the second apron for several years, you start to get hit with the inability to trade picks and your draft pick can even be moved to the end of the first round.

Previously, we covered how the cap space teams operated this offseason. Now, we’re going to look at the teams on the other end of spectrum.

Before we fully dive in, it’s worth nothing that there are nine teams currently over the NBA’s first apron. We’re going to cover seven of them here. The Philadelphia 76ers had a unique summer in that they used cap space, but then ended up over the first apron by virtue of re-signing Tyrese Maxey to a maximum contract. If you want to read about the Sixers summer, you can find them covered in the link above.

We’re also going to cover the Boston Celtics in a separate article, because they had an interesting summer in terms of right now and long-term.

With all that said, let’s take a look at the other seven tax apron teams.

Second Apron Teams

Milwaukee Bucks

Acquisitions

Taurean Prince (signed via Minimum Exception), Gary Trent Jr. (signed via Minimum Exception), Delon Wright (signed via Minimum Exception), A.J. Johnson (2024 first-round pick), Tyler Smith (2024 second-round pick)

Re-signings

None

Analysis

A year after an offseason marked by the Damian Lillard trade and new deals for Giannis Antetokounmpo, Khris Middleton and Brook Lopez, the Bucks had a far more lowkey summer. Milwaukee kept it simple, but that doesn’t mean their moves weren’t good ones.

The Bucks big win was signing Gary Trent Jr. via the Minimum Exception. When Trent got squeezed out of Toronto, there weren’t any landing spots left for more than the minimum. At least, nowhere that made sense for Trent. As it stands, should he deliver similar production to the last few years, Trent will be one of the best minimum signings the league has ever seen. He’ll add an important 3&D element for the Bucks that has been missing the last few years.

Taurean Prince and Delon Wright were terrific additions too. Prince gives the Bucks the combo forward they didn’t have last year. With Bobby Portis functioning as a third big, Prince can swing between either forward spot and give Milwaukee some shooting, defense and rebounding.

The Bucks played a lot of last season without a viable backup for Lillard. Wright will fix that. Given Milwaukee will prioritize keeping their vets healthy and rested for the postseason, having Wright will give Doc Rivers a trusted veteran behind his star point guard.

The Bucks didn’t retain any free agents from last year’s team over the offseason. With a now full roster, it’s unlikely any will return, unless it’s an in-season signing down the road.

This was an understated summer, especially compared to last year. But it was a very productive one for Milwaukee.

Phoenix Suns

Acquisitions

Tyus Jones (signed via Minimum Exception), Monte Morris (signed via Minimum Exception), Mason Plumlee (signed via Minimum Exception), Ryan Dunn (2024 first-round pick), Oso Ighodaro (2024 second-round pick)

Re-signings

Bol Bol (signed via Minimum Exception), Damion Lee (signed via Minimum Exception), Josh Okogie (signed via Early Bird rights), Royce O’Neale (signed via Bird rights)

Analysis

With the Golden State Warriors and LA Clippers resetting their rosters this offseason, Phoenix was this summer’s marquee second apron team. The Suns played “Veteran Minimum Roulette” again, but this time around the approach seems to have been more mindful of what the roster needs.

After experimenting for a season without a point guard, the Suns went out and got two really good veterans in Tyus Jones and Monte Morris. Jones was a surprise signing, but like Gary Trent Jr. with the Milwaukee Bucks, the player’s tepid market was the team’s gain. Jones should be the starting point guard for Phoenix and he’ll bring a layer of stability that the team was missing last season.

Morris is coming off a somewhat lost year, after injuries wrecked the first half of his season. Still, Morris showed with the Minnesota Timberwolves that he’s still capable of being a high-end backup. With Jones and Morris, a position that was a problem last season is no longer an issue.

Plumlee is replacing Drew Eubanks as Jusuf Nurkic’s backup. Because Plumlee is a solid screener and good passer, he’s a better fit for the Phoenix offense than Eubanks. Defensively, Plumlee won’t provide as much rim protection, but he’s a solid enough in the paint for backup minutes.

Where the Suns got creative was with their re-signings. Josh Okogie got overpaid for this season, as Phoenix basically turned him into an $8.25 million walking trade exception. While we don’t like thinking about players as strictly a cap number, that feeling is lessened when they get about four times as much as expected to become one. And if he’s not traded, Okogie could re-earn his spot as a defensive-minded guard/wing for the Suns.

Okogie needs to re-earn that spot, because Phoenix traded for Royce O’Neale last year and then re-signed him to a four-year, $42 million deal. That’s a solid value for O’Neale as a 3&D wing. And he’s very tradable on that contract too.

Should any of the veterans fail, Phoenix can turn to rookies Ryan Dunn and Oso Ighodaro. Both players were targeted draft acquisitions. They are both raw offensively, but Dunn and Ighodaro are ready to contribute on defense right away, if necessary. And it’s not like the team needs more offense.

Unlike last year, when the Suns had fill out almost the whole roster following the Bradley Beal trade, this summer was a bit more relaxed. Getting Jones and Morris for the minimum was a pair of steals. Plumlee should deliver surplus value on a minimum deal too. We’ll take a bit more of a wait-and-see approach with O’Neale and Okogie, because it feels like those stories are still developing. That’s especially true with Okogie. However, in another summer of minimums, re-signings and draft picks, James Jones and crew seem to have figured out this second apron thing better than a year ago.

Minnesota Timberwolves

Acquisitions

P.J. Dozier (signed via Minimum Exception), Joe Ingles (signed via Minimum Exception), Rob Dillingham (2024 first-round pick), Terrence Shannon Jr. (2024 first-round pick)

Re-signings

Luka Garza (signed via Early Bird rights)

Analysis

After a 2023 summer that saw the Minnesota Timberwolves vault well past the second apron for the foreseeable future, the Wolves were more measured this summer. However, Tim Connelly and staff got creative to infuse their roster with some necessary young talent.

At the draft, Minnesota pulled off a stunner by trading into the lottery to draft Rob Dillingham. Connelly gave up a future first-round pick and a future first-round swap to get Dillingham in a deal with the San Antonio Spurs. This isn’t quite the homerun swing that trading for Rudy Gobert was, but it’s a healthy cut nonetheless.

Dillingham will have a chance to apprentice under Mike Conley (who extended last season) for a couple of seasons. That should work out perfectly for a Wolves team that is built to contend right now. In a perfect world, as Conley ages out of being a full-time starter (or retires), Dillingham will be ready to start alongside Anthony Edwards. For a team with limited resources, due to being so expensive, this is the kind of creative move to infuse the roster with young talent that we may see become more commonplace for second apron teams.

Terrence Shannon Jr. likely would have been selected higher in the first round, had he not been dealing with legal issues ahead of the draft. (Shannon was acquitted of all charges.) He’s a lottery talent and gives Minnesota a wing shooter/scorer with good size. As the roster develops in coming years, having Shannon will help with the team’s versatility.

Free agency was predictably muted for the Timberwolves. Joe Ingles is a terrific locker room presence, and he can still shoot and move the ball when he’s needed on the floor. P.J. Dozier – a Connelly favorite – may be the interim backup for Conley until Dillingham is ready.

Unless you nail some veteran minimum signings, as the Milwaukee Bucks and Phoenix Suns did, it’s hard to improve as a second apron team. However, Minnesota did well to trade into the lottery to snag Dillingham. That’s a move that should help this year, while paying off big time for years to come.

 

First Apron Teams

New York Knicks

Acquisitions

Mikal Bridges (via trade), Keita Bates-Diop (via trade), Cameron Payne (signed via Minimum Exception), Pacome Dadiet (2024 first-round pick) Tyler Kolek (2024 second-round pick)

Re-signings

OG Anunoby (signed via Bird rights), Precious Achiuwa (signed via Bird rights)

Analysis

The New York Knicks went for it this summer. After acquiring OG Anunoby ahead of last season’s trade deadline, New York doubled down on the wing by trading for Mikal Bridges. The cost was significant, but Bridges should be a perfect fit with the Villanova Knicks.

Bridges gives New York a solid scorer, who fits in perfectly in Tom Thibodeau’s defense-first, -second and -third schemes. The veteran wing was miscast as a primary scorer/creator in Brooklyn. With the Knicks, Bridges will be a better fit as a third option, who can play up as a second option when the occasion calls for it.

Anunoby was re-signed to a five-year, $212.5 million deal. That’s a significant investment, considering the Bridges trade and that Julius Randle is still in the fold. But Anunoby was terrific for the Knicks after his midseason acquisition. Like Bridges, he’s best when he’s a bit further down the pecking order on offense, and Anunoby is an excellent and versatile defender too.

Keita Bates-Diop and Cameron Payne seem like afterthought pickups now, but both veterans will stay ready and could contribute if needed.

Later in the summer, as backup big man options dwindled, the Knicks re-signed Precious Achiuwa to a one-year, $6 million deal. That’s pretty solid for an energy big off the bench. Achiuwa isn’t a perfect replacement for Isaiah Hartenstein, but the backup center market got picked over pretty quickly. Expect this to be a spot New York continues to work on throughout the season.

If all that wasn’t enough, Jalen Brunson signed a very team-friendly extension. Was that motivated by adding yet another Villanova buddy? Does Brunson just love New York that much? Did he want to make sure the team had flexibility, as opposed to cashing in for himself? Yes, yes, and yes.

Outside of the hole behind oft-injured Mitchell Robinson at the center spot, this was an outstanding summer for Leon Rose and the Knicks front office. They pushed into the tax and even past the first apron, but this is the best New York team in a decade. And, it feels like the Knicks might not be done yet, as they could still make another trade or two (Julius Randle, anyone?) to further rebalance the roster.

Denver Nuggets

Acquisitions

Russell Westbrook (signed via Minimum Exception), Dario Saric (signed via Taxpayer MLE), DaRon Holmes II (2024 first-round pick)

Re-signings

Vlatko Cancar (signed via Minimum Exception), DeAndre Jordan (signed via Minimum Exception)

Analysis

The Denver Nuggets pivoted a bit this summer. Tax and apron concerns (at least as the stated reason, as opposed to an unwillingness to spend) saw Kentavious Caldwell-Pope leave town. A failure to draft or develop viable backups for Nikola Jokic and Jamal Murray saw the team invest their limited resources in those spots. This offseason feels like a step back for a title contender.

Losing Caldwell-Pope is a blow to one of the best starting fives in the NBA. Christian Braun is ready for a bigger role, but he’s not the shooter nor defender that Caldwell-Pope is. Braun is going to have to take another big leap to fill Caldwell-Pope’s no-maintenance-necessary role for the Nuggets.

Russell Westbrook gives the team the backup point guard they’ve been missing since Monte Morris was traded. Westbrook is a bit of a weird fit, since he can’t really play off the ball. But Westbrook will add energy and juice to a second unit that seemed stuck in the mud quite often last season.

Dario Saric is a nice addition behind Jokic…but did they really need to give him the full Taxpayer MLE? Not only does that feel like an overpay, but it removed using that tool on another player. In addition, that move hard-capped Denver at the second apron for a second consecutive season. Given the Nuggets reluctance to go deep in the tax, that may not be much of a barrier, but it’s still something to monitor.

Re-signing Vlatko Cancar and DeAndre Jordan are fine moves. Cancar looked primed for a bigger role before getting hurt in the summer of 2023 and missing all of last season. If healthy, he could be a rotation forward this year. Jordan is a respected veteran and he’s been surprisingly productive when called upon to play once every few weeks.

What hasn’t happened as of this writing is an extension for Jamal Murray. It’s been expected that Murray and the Nuggets would sign a maximum veteran extension, but that it would happen after the Olympics. We’re now nearly a month after the Olympics and there’s been nary a peep.

Did Murray’s struggles in the playoffs and then for Team Canada give Calvin Booth pause on handing the veteran guard a max deal? Is Denver ownership reluctant to go big to keep Murray, given Michael Porter Jr. is already on a max deal and Aaron Gordon has a new deal coming too? Is it really just a case of putting pen to paper when everyone is back together in Denver?

Until Murray is extended, those are all valid questions. Valid questions are kind of the theme around the Nuggets right now. A full year after basking in the glory of a title with a pretty stable roster, everything now feels far more tenuous in Denver.

Los Angeles Lakers

Acquisitions

Dalton Knecht (2024 first-round pick), Bronny James (2024 second-round pick)

Re-signings

LeBron James (signed via Bird rights), Max Christie (signed via Bird rights)

Analysis

Much to the consternation of their fans, the Los Angeles Lakers look pretty similar to last season. Spencer Dinwiddie and Taurean Prince left town and were replaced by two rookies in Dalton Knecht and Bronny James.

That’s the entire summation of the ins and outs of the Lakers roster this summer.

So…yeah.

Knecht was a terrific value pick, as he slipped out of the lottery. He should outproduce his draft slot, and possibly by a considerable margin. Drafting the younger James was something everyone saw coming, but it’s still a circus. However, the hit rate for late second-round picks isn’t all that high to begin with. So, being completely honest, why not make the pick that makes your star player happy and creates a fun story?

As for the elder James, he very famously was willing to leave a pretty big chunk of money on the table for the Lakers to make a big move or two. When Rob Pelinka was unable or unwilling to make those moves happen, James left only some money on the table.

As the latest former Los Angeles second-round pick to reach restricted free agency after two seasons, Max Christie got a four-year, $32 million deal. That’s probably a fine value for Christie, as he’s shown plenty of potential to develop into a solid 3&D wing.

Every other playoff team made moves to bolster their roster or to turn towards resetting their cap sheet. Los Angeles let the summer idle by with their toes dipped into the water while they napped lakeside.

That’s not good enough for a team that should be doing everything they can to maximize the remaining years LeBron James and Anthony Davis have left as elite players. That’s especially true when James was willing to leave money on the table. Instead, the same middling roster that wasn’t good enough in a deep Western Conference is back for another run. Not the best approach for maximizing the remaining years of James’ career.

Miami Heat

Acquisitions

Alec Burks (signed via Minimum Exception), Kel’el Ware (2024 first-round pick), Pelle Larsson (2024 second-round pick)

Re-signings

Haywood Highsmith (signed via Bird rights), Kevin Love (signed via Early Bird rights), Thomas Bryant (signed via Minimum Exception)

Analysis

After years of creaking through the regular season then turning it on for the postseason, the Miami Heat’s aging roster caught up with them. Injured, banged-up and worn-out players lost in fairly non-competitive fashion in the first round.

The roster screamed for a makeover of sorts, but no such big reset came. Years of trading for, signing and re-signing older players seems to have caught up with Miami. The Heat didn’t have the flexibility cap-wise or asset-wise to do a whole lot for a second straight summer.

Alec Burks is a nice addition for the minimum. He’ll play a role in a backcourt that always seems to beset by injuries. But Burks was the only veteran addition.

The draft continues to be a spot where Miami excels. Kel’el Ware looks like the latest in a string of solid picks. The knocks on Ware were his work ethic and hustle. It’s safe to say that the Heat will correct those issues, or they probably aren’t correctable. Bet on the former, and that’s great considering Ware has all kinds of talent and potential.

Miami set about re-signing Haywood Highsmith, and got him on a really nice deal. He’s become a key defensive-minded forward for Erik Spoelstra. Highsmith will be part of the group replacing Caleb Martin, who left for reportedly less money in Philadelphia.

Up front, Kevin Love is coming back, as is Thomas Bryant. Giving Love two seasons as this point in his career seems unnecessary, and Bryant wasn’t able to crack the rotation. But their presence gives Spoelstra a couple of vets behind Bam Adebayo in the frontcourt.

Given the Miami Heat have kind of become Lakers Southeast, it’s interesting that both franchises had similar summers. The draft additions are fine, but aren’t major upgrades for this season. And there wasn’t much done besides that.

Like the Lakers, the Heat should have done more to maximize things in Jimmy Butler’s remaining years as an All-Star level guy. Instead, they are basically running it back with a group that’s not a contender. Which begs the question: If you aren’t contending, why aren’t you resetting?

 

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