I've been saying for awhile that Boston will do whatever it can to avoid the luxury tax this summer. It doesn't want to start the clock on the tax until it absolutely has to and next summer is not the year it absolutely has to. That at least some of the lesser tier players like Barnes, Monroe, and Smart will not be back next year.
Smart is not a lesser tier player. I am confident he will be back next year.
I am sure Smart is the first choice of the 'lesser tier' players, but matching a huge contract has to be out of the question, regardless.
Neither Monroe or Baynes are must re-signs, but it is likely they keep one of them if they come at a decent price.
I agree with moranis that there is almost no chance the Cs go over the luxury tax next season...that is unless a superstar in his prime becomes available and it is an opportunity Ainge can't refuse. We aren't going to go over the tax by a couple million just because.
Our top players (Kyrie, Hayward, Al, Brown, Tatum, Rozier, Morris, Theis) are already signed through at least next year. We are talking re-signing Smart (or a Smart replacement) and getting good value on a center. It shouldn't be too difficult to fill out the bench while staying under the tax.