Koby Altman and the Cleveland Cavaliers face no championship mandate this season despite being the NBA’s only team above the second apron, according to league sources. The franchise is prepared to maintain its core group and remain above the restrictive luxury tax threshold through 2027 if necessary.
Cleveland currently carries a payroll above the second apron, which limits trade flexibility and requires substantial luxury tax payments. The team sits at 8-4 through 12 games after losing in the second round last season to the Indiana Pacers.
The Cavaliers’ front office operates with long-term flexibility in mind. Last February’s trade for De’Andre Hunter cleverly positioned Cleveland below the 2024-25 luxury tax, delaying the more severe repeater tax penalty by one additional season.
The franchise aims to balance experimentation with winning during the regular season. Kenny Atkinson has adjusted the team’s approach, increasing pace and three-point volume while integrating new pieces like Lonzo Ball.
“(A pass like that) is my role on the team,” Ball said. “It’s something I’m accustomed to doing.”
Cleveland acquired Ball from the Chicago Bulls in a summer trade that sent Isaac Okoro to the Bulls. Ball carries a $10 million team option for next season, providing contractual flexibility regardless of his performance. Point guard Darius Garland has missed most of the season with a toe injury, forcing the Cavaliers to rely on their depth.
The team has experimented with different fifth starters, including Hunter, Sam Merrill, and potentially three-guard lineups featuring Ball alongside Garland and Donovan Mitchell. Max Strus remains sidelined with a broken foot but could return before January.
Cleveland’s four All-Stars in Mitchell, Garland, Jarrett Allen, and Evan Mobley each played at least 71 games last season. The organization plans to manage minutes differently to preserve health for the playoffs while building evidence about lineup combinations throughout the regular season.