The 2024 NBA champions have constructed a roster that sees them in potential financial trouble and their new owners may have to pay the price.

Jayson Tatum and Jaylen Brown are the most expensive players on the Celtics roster
On Thursday, 20 March, it was reported that the Cs had found a new owner in the form of William Chisholm, a California-based managing director and co-founder of Symphony Technology Group.

According to reports, Chisholm has agreed to buy the Celtics for $6.1 billion — a record feed for a North American sports franchise.

There is no doubt that the Celtics are enjoying life in the NBA.

After surpassing the Los Angeles Lakers by winning an NBA-record 18th title last year and tying down multiple stars to new contracts, they have built a side ready to win more championships.

Last summer, Jayson Tatum signed a five-year, $314 million deal which was followed by Derrek White’s four-year, $126 million extension.

Sam Hauser, who has developed greatly under the Celtics, was also rewarded with $45 million over four years.

These deals come after Jaylen Brown signed his five-year $285 million contract in 2023, meaning Boston have the two highest-paid stars in the league on the same team.

The Celtics’ willingness to tie talent down is evidenced by the fact that seven of their eight rotational players are contracted for the next two seasons while six are signed for the next three.

Some might call this extremely smart business as their championship-winning roster will be kept intact for a few more years.

However, these deals and contracts mean Boston are heading towards trouble as they reach a historic number — the first ever $500 million roster in the NBA.

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Boston star Jayson Tatum won his first ring last season with the CelticsCredit: Getty
In total, 11 Celtics player are under contract next season campaign for a combined $225 million.

Once the the roster is completed with their first-round pick and two players on minimum salaries, which ESPN project to be $2.3 million.

This means Boston’s payroll will be roughly $233 million, more than $45 million over the projected luxury tax line.

Next season will see harsher penalties kick in for teams who are well into the luxury tax as the league looks to clamp down on sides who exploit it.

This means the Celtics face a a projected tax bill of $280 million and therefore will pay $513 million in combined salary and tax penalties for the 2025-26 season alone.

Not even the notorious luxury-taxed Golden State Warriors have ever paid such a fine and they have the current record, paying $388 million this past season.

This is a major red flag for new owner Chisholm, who is backed by billionaire Robert Hale, who holds a minority stake in the Celtics, and Bruce Beal Jr., president of the real estate firm Related Companies.

The Celtics will likely have to trade players in order to sit below the cap, but another issue that arises in this is that by being a second-apron team they cannot trade away their first-round picks in 2032 or 2033 to help deals.

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For fans in Boston, this is a major blow to the hopes of a dynasty as finances may get in the way of building prolonged success.

Such conundrums are exactly what the NBA wanted from its new rules to ensure there is more competitiveness each year.

“What I’m hearing from teams, even as the second apron is moving to kick in, the teams are realizing there are real teeth in those provisions,” commissioner Adam Silver said at his annual news conference.

It leaves the Celtics needing to pay up to keep this championship core together, something general manager Brad Stevens has promised to do.

Boston’s new ownership will need deep pockets but the opportunity on offer is priceless.

With some creative accounting, a dynasty to rival the 1990s Chicago Bulls or Lakers from the 2000s could be on the cards.