Don't expect the Celtics to fill their 15th roster spot yet

The Boston Celtics have one roster spot remaining after the addition of Baylor Scheierman with the 30th pick in the NBA Draft. Anton Watson is expected to ink a two-way contract after being selected 54th overall. 

As such, the Celtics have enough space on their roster for one more player. The reigning NBA champions could potentially entice a veteran role player to take the veteran minimum for a shot at competing for a ring next season. 

However, Boston is deep into the luxury tax. The Celtics are $5.1 million over the second apron. The front office will undoubtedly want to save money where possible. Brad Stevens has spent the first few weeks of the summer tying down Boston's core rotation for multiple years. Therefore, the easiest way to save some money on the team's luxury tax bill is to keep the final roster spot open for as long as possible.

The Celtics can roll with a 14-man roster until the Feb. 6 trade deadline in 2025. The longer they wait to fill their final spot, the more money they can save. Any deal they agree will be pro-rated for the remaining months of the season.

Stevens followed a similar methodology last season. He left the 15th roster spot open for as long as possible before converting Neemias Queta's two-way contract into a full-time NBA deal. As such, he's proven willing to leave the team a player short in the short term to help ease the financial burden of such a costly roster.

Furthermore, an open roster spot allows the Celtics some flexibility at the trade deadline. Boston could act as a third team in a trade to bring back future assets or pick up a player off waivers. Stevens has been a savvy operator since entering Boston's front office. There is value in leaving the final roster spot open for the opening months of the season. As such, it's possible a ring-chasing veteran will join later in the season rather than join during the summer and bring an additional tax hit with him.