The Oklahoma City Thunder, to this point, have gone about their offseason business in the way that many expected them to— shedding salary and creating additional roster spots.
They extended Isaiah Hartenstein, adding three years and $75 million onto his current deal and ripping up his player option for 2026-27. They picked up Luguentz Dort's player option. They traded away both Isaiah Joe and Aaron Wiggins, both of whom fell out of the playoff rotation this season, in exchange for a grand total of four second-round picks. Given the leverage they had and the financial position they were in, that's a respectable return for two solid rotational contributors.
But even after the Joe trade, the addition of Dort's $17.2 million cap hit to next season's books leaves them with a painfully lingering question to answer. They've greatly reduced their luxury tax bill with the trades they've already made, but is that enough?
Could they be looking to get under the second apron before the start of 2026-27?
The Thunder will need to determine their organizational outlook this offseason if they want to build a dynasty
Under the new CBA, the restrictions of the second apron are almost insurmountable. Teams that are in the second apron cannot aggregate contracts in trades. Their first-round picks seven years out are frozen, and they are ineligible to use trade exceptions from previous years.
There are teams in the past that have bitten the bullet and entered the second apron in order to field a contending roster. The Thunder have shown their willingness to do that simply by the way the roster has been constructed. With each of Shai Gilgeous-Alexander, Jalen Williams, and Chet Holmgren on hefty deals, this was always a very clear possibility.
But as we enter free agency, Oklahoma City is projected to be around $7 million north of the second apron including the option for Dort. Depending on what the plan is for their recent draft selections, there's also a chance that Kenrich Williams returns on the veteran minimum exception.
If they want to stop here, their roster is already built. It would be reasonable to enter the second apron this season with a plan to dip below it next offseason.
But Oklahoma City has put itself in a position where it can ultimately take either path. If they want to get below the second apron at this point, that likely means moving Dort's contract to one of the many teams that have shown interest.
Until they ultimately make their decision, though, it's a question that will linger painfully over the roster this offseason.
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