The Boston Celtics are one of many teams in the league with a decision to make on contract extensions ahead of the start of the 2017-18 season on Tuesday night.
According to Adam Himmelsbach of The Boston Globe, the Celtics could not reach an agreement on a new deal with fourth-year guard Marcus Smart.
Celtics and Marcus Smart were relatively close in talks at deadline, but he'll enter restricted free agency in July, sources tell ESPN.
— Adrian Wojnarowski (@wojespn) October 16, 2017
For Boston, hurdle in closing gap with Smart extension talks was luxury tax implication, league sources said. Now risk losing Smart in July’s RFA. https://t.co/E97x66mFyU
— Shams Charania (@ShamsCharania) October 16, 2017




The 23-year-old is set to enter the final year of his four-year, $14.8 million rookie deal that also includes a $6 million qualifying offer that would make him a restricted free agent next summer. Despite this latest development with his current contract situation, it doesn't necessarily mean that Boston doesn't want to keep him long-term.
One thing to remember with Marcus Smart: This isn't an indication the Celtics don't want him in Boston long-term. They do.
— Adam Himmelsbach (@AdamHimmelsbach) October 16, 2017
It is likely that the Celtics are taking the “wait and see” approach to determine what kind of deal they want to offer Smart. This also allows for them to get a feel of what kind of market there will be for his services that will provide a clear indication of how much they value him.
Smart has developed into a dependable player on both ends of the court through his brief career in the league all spent with the Celtics. He is a stout individual defender that has become a reliable offensive contributor coming off his most productive campaign where he averaged a career-high 10.6 points along with 1.6 steals per game.