3 biggest needs the Utah Jazz must address in the 2021 NBA off-season

#2 Managing player contracts and free agency

Donovan Mitchell #45 and Royce O'Neale #23 of the Utah Jazz

Donovan Mitchell and Rudy Gobert's extensions kick in next season. Spida will earn $28.1 million while the 7-foot-1 Frenchman will earn $35.3 million. The Utah Jazz are now right at the $136 million luxury tax line before NBA free agency begins. As mentioned earlier, re-signing Mike Conley will create a luxury tax bill north of $40 million and hamper the team's chances of acquiring more players. This in itself is after the rest of the roster are on minimum contracts.

Does Conley want to come back? And, if so, can the Jazz even afford him? Those are the questions that will shape Utah's offseason. @KSLcomSportshttps://t.co/1FLv24Wyf6

— KSL (@KSLcom) June 21, 2021

Conley, Georges Niang, Juwan Morgan, Ersan Ilyasova, Trent Forrest and Jarrell Brantley all enter free agency this offseason. With Mitchell's and Gobert's extensions kicking in, the front office knew that keeping this team together would hurt their wallet.

Additionally, Bojan Bogdanovic and Joe Ingles are extension eligible along with Matt Thomas and Miye Oni. But with the lack of money in the bank, the Utah Jazz must find a way to keep their players as well.

It is unlikely that the Jazz will get rid of Rudy Gobert, but even if they do, they can't trade him until October 12th. Although it will increase the tax penalty, the Utah Jazz have the $5.9 million taxpayer mid-level exception available to add a player. They also have two trade exceptions available, one for $5 million and another for $2.1 million.

#3 Adding depth in the frontcourt

Royce O'Neale #23 and Rudy Gobert #27 of the Utah Jazz

The Utah Jazz have significant depth in the backcourt and center positions. However, they must strengthen their frontcourt depth as it's the only glaringly obvious hole in an otherwise complete roster.

Royce O'Neale is the only player who can legitimately play the power forward position, while the small forward can only be played by Bojan Bogdanovic. Backup players like Elijah Hughes and Matt Thomas are technically forwards but rarely get any playing time.

They have only one draft pick in the 2021 NBA Draft with the 30th pick in the first round. The Ringer's mock draft has Ayo Dosunmu getting selected by the Utah Jazz, while ESPN have Miles McBride or Greg Brown getting picked in their version. With limited cash to spend, adding depth is going to be an issue unless the Utah Jazz are okay with a bloated luxury tax bill.