Some of the teams that are expected to be very active in the offseason are last year's champions, the Celtics, and potentially the Kings are they look to rebuild their roster from a frustrating finish this year that saw them move on from star De'Aaron Fox.

Boston Celtics guard Payton Pritchard (11) celebrates with Derrick White, left, after hitting a 3-point basket during the second half of an NBA basketball game against the Detroit Pistons, Thursday, Dec. 12, 2024, in Boston. (AP Photo/Charles Krupa) AP

As the NBA offseason draws closer, rumors surrounding the Boston Celtics are starting to heat up. Brad Stevens is expected to make changes to the current roster, primarily due to the approximately $500 million payroll the team is facing for next season once luxury taxes are factored into the equation.