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Clever Marcus Smart addition proves the Rockets learned their lesson

The Rockets are done handicapping themselves by staying out of the tax.
Los Angeles Lakers guard Austin Reaves (15) reacts with guard Marcus Smart (36) after scoring against the Miami Heat during the first half at Crypto.com Arena on Nov 2, 2025.
Los Angeles Lakers guard Austin Reaves (15) reacts with guard Marcus Smart (36) after scoring against the Miami Heat during the first half at Crypto.com Arena on Nov 2, 2025. | IMAGN IMAGES via Reuters Connect

The Rockets made a huge mistake last year when they signed Dorian Finney-Smith, but they’re already showing that they learned better with Marcus Smart’s new contract. Rather than limiting their own flexibility like they did with DFS, the Rockets are using the taxpayer Mid-Level Exception (MLE) to sign Smart and keep more possibilities open. In contrast, they originally signed Finney-Smith using the non-tax MLE, which limited how much more salary they could add last season.

The Rockets are going to be more aggressive this year

On top of other shrewd moves already made this offseason, the Rockets have set themselves up to add more talent by dipping into the tax. For next season, the salary cap is set at about $165 million while the First Apron for tax-paying teams is set at about $209 million. That means that the Rockets will have an additional $44 million to use upgrading their roster without hampering team-building efforts now that they are willing to pay the tax.

Rockets GM Rafael Stone has spent years negotiating great bargains to help his team avoid the tax and save money while remaining competitive. But now he finally gets to see the real boon of his work as far as building a contender goes. Stone's great work to keep players on affordable contracts will now pay off as he can use the savings to acquire key depth pieces and have the freedom to spend beyond the salary cap.

It makes sense for the Rockets to go into the cap now, considering where they are in their team building process. Obviously veteran superstar Kevin Durant is in the twilight of his career as he enters his age 38 season, but even the younger stars are ready to compete now. Alperen Sengun is entering his sixth season and Amen Thompson is going into year 4. Both are also 23 and ready to enter their primes very soon.

Marcus Smart could be the perfect tone-setter

Not only was Smart's signing a good way to signal aggressivess on the salary sheet, but it could also lead to more aggression on the court. Smart has always been known as a leader and intense competitor throughout his career. Perhaps he can bring back more competitive spirit and defensive pride to the Rockets' play, similar to what they had two years ago with Dillon Brooks.

Smart is a former Defensive Player of the Year in his own right and can still captain a solid defense, even if his physical prime is past him. He's also extremely tough on the boards for a guard and can contribute to the Rockets' growing identity as offensive rebounding juggernauts. If Smart brings his best traits to the table, he can be the perfect first signing to signal a new hyper-competitive era of Rockets basketball.

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