Since they are below the first and second aprons, as well as the luxury-tax threshold, they will have valuable tools at their disposal. They have access to the $15 million non-taxpayer midlevel exception and the $5.5 million biannual exception.
With trades, they can aggregate salaries, take back more money than they sent, send cash, and acquire players via sign-and-trade, among other benefits.
Over the past year, the Celtics also generated significant trade exceptions that allow them to take back salary without sending anything out in return, most notably the $27.7 million exception created when they traded Anfernee Simons to the Bulls in the Nikola Vucevic deal in February. Boston also has an $8.4 million trade exception and a $4.7 million exception.
The Celtics also own the Nos. 27 and 40 picks in next month’s draft.
The salaries of returning players are top heavy. Tatum, who will have five months to continue his rehab from the Achilles injury he suffered last May, will make $58.5 million next season. Brown, who emerged as an MVP candidate while Tatum was out, will be paid $57.1 million. He also is eligible for an extension this coming fall.
Guard Derrick White, who had an excellent season in most areas but struggled with his jump shot, particularly in the playoffs, will make $30.3 million. After that, no one on the roster is in line to be paid more than $11 million.
Rotation players Sam Hauser ($10.8 million), Payton Pritchard ($7.8 million), Baylor Scheierman ($2.7 million), Hugo González ($2.9 million), and Luka Garza ($2.8 million) all have guaranteed deals next season.
The Celtics have team options on the contracts of Neemias Queta ($2.7 million), Jordan Walsh ($2.4 million), Ron Harper Jr. ($2.6 million), Dalano Banton ($2.7 million), Max Shulga ($2.2 million), and Amari Williams ($2.2 million).
Queta, who emerged as one of the league’s top centers this season and finished fourth in the Most Improved Player voting, will have his option picked up. So will Walsh, who earned coach Joe Mazzulla’s trust guarding stars.
The others are less certain, but their low salaries could make some of them attractive low-cost options. Particularly Harper, who drew a surprise Game 7 start and acquitted himself well when given the opportunity.
Vucevic, whose progress was slowed by a broken finger after he was acquired, is the Celtics’ lone unrestricted free agent. The 35-year-old did not play in Game 7 and at times appeared to be an awkward fit.
Vucevic made $21.5 million this season and will almost certainly have to take a substantial pay cut wherever he lands. The Celtics might believe that the lack of consistency caused by the injury limited Vucevic’s effectiveness and could try to bring him back on a low-cost deal. But it would not be a surprise if the sides went their separate ways.
Lastly, two-way contract player John Tonje is a restricted free agent.
Despite the dispiriting loss to the 76ers, all indications are that Mazzulla will be back next season, too. He is expected to be named NBA Coach of the Year in the coming days.
This also will be lead owner Bill Chisholm’s first full offseason since purchasing the team.
Overall, a franchise defined by stability over the past decade appears to once again be on solid ground. But as always, change is on the horizon.
Adam Himmelsbach can be reached at adam.himmelsbach@globe.com. Follow him @adamhimmelsbach.
