Joe Burrow’s extension and more: Three things to watch for the Bengals this offseason

CINCINNATI — As Cincinnati Bengals defensive tackle DJ Reader sat at his locker, eyes reddened, processing a season that ended with a dramatic loss to the Kansas City Chiefs in the AFC Championship Game almost two weeks ago, he expressed a truth that is one of the NFL’s constant realities.

“This team will never be the same again,” Reader said in the minutes after the 23-20 loss.

The 2022 version of the Bengals was one of the best in team history. It won 10 straight games, a franchise record, and matched the most victories by a Cincinnati squad in a single season (12).

Throughout the year, the team’s bond and chemistry have been noted as one of the reasons for its success. That wasn’t top of mind for Bengals coach Zac Taylor the day after Cincinnati’s playoff exit, but it was something that he acknowledged as the team moves into a critical offseason.

“Now the next phase of the NFL happens where you start to go through this transitionally into free agency, and we’ll see how it plays out for a lot of guys,” Taylor said.

So what comes next for Cincinnati? Here are three aspects of the offseason to watch as the Bengals look to sustain the success from previous seasons.

Taking care of business

Everything with this franchise starts with quarterback Joe Burrow. In his first three full seasons, the Bengals won the AFC North, were two minutes away from winning the Super Bowl and narrowly missed going back to that game following the loss to Kansas City.

What happens with Burrow is the biggest domino to fall when it comes to the rest of the offseason. He, along with the other rookies drafted in 2020, is eligible for a contract extension. And the clock to get his deal squared away has started.

“I think that starts now internally,” Taylor said on Jan. 30 of conversations about Burrow’s extension talks.

History indicates the Bengals understand the value of getting an expensive quarterback deal done as quickly as possible. When Cincinnati signed Carson Palmer to his big extension in 2005, the Bengals did it with time remaining on his rookie contract, which allowed the franchise to spread out the cost against the salary cap over multiple years.

The collective bargaining agreement allows teams to prorate a signing bonus for up to five years. In other words, a $50 million bonus can be paid to a player upfront but only carries a $10 million annual hit against the salary cap. Or, Cincinnati could mirror the contract given to Kansas City quarterback Patrick Mahomes, whose $141 million in guaranteed money is structured as yearly roster bonuses due near the beginning of the league year, according to Roster Management System.

Once Cincinnati figures out how much to pay Burrow and, more importantly, how to structure that deal, the Bengals will get a better glimpse at what will be available for linebacker Logan Wilson and wide receiver Tee Higgins. Wide receiver Ja’Marr Chase, Burrow’s longtime teammate dating back to their days at LSU and one of the league’s most dynamic players, will be up for an extension in 2024.

Making salary cap decisions

Cincinnati has pushed back at the concept of a championship window built around an elite quarterback on a rookie contract, which is a massive discount to a franchise. But the reality is that the financial flexibility the Bengals have enjoyed will disappear once Burrow’s new contract starts to take a significant chunk of the salary cap.

The Bengals have $33.6 million in salary cap space for 2023, according to Roster Management System. But that number is just with 46 players on the roster. Several key players — tight end Hayden Hurst, running back Samaje Perine, cornerback Eli Apple, safety Vonn Bell and linebacker Germaine Pratt — from last year’s team have expired contracts.

Cincinnati will have to replace a few starters and sign players for depth across the roster, too. It’s also worth noting that the Bengals have historically budgeted money to be used in case of emergency during the regular season.

Some of the strains of the salary cap have already been realized. Jessie Bates, who has started at safety since he was drafted in 2018, was not given a contract extension before the 2021 or 2022 seasons, with Cincinnati opting for the one-year franchise tag instead.

Wide receiver Tyler Boyd is fully aware of what his contract ramifications mean for his future with the Bengals. Boyd is entering the final year of an extension he signed in 2019. If the Bengals cut him, they will receive $8.9 million in cap savings.

Boyd told ESPN he’s just waiting to see what happens over the upcoming months.

“We’ll see what they want to do with me, but I know I’m still entitled for a year,” Boyd said after the loss to Kansas City. “I’m not counting my chances of not being here out. You never know.”

Refreshing the roster

Cincinnati’s draft strategy in 2022 was clear. With the selections of safety Dax Hill, cornerback Cam Taylor-Britt and defensive tackle Zach Carter in the first three rounds, respectively, the Bengals were slotting in younger, cheaper players to potentially become starters in future years.

With the current roster situation, Hill and Taylor-Britt could be the new anchors of the secondary in 2023 alongside veterans Chidobe Awuzie and Mike Hilton, two cornerbacks who will be on expiring deals after this season.

ESPN’s latest mock draft has the Bengals trending toward the same approach in 2023. ESPN NFL draft analyst Matt Miller has Cincinnati selecting Notre Dame tight end Michael Mayer with the 28th overall pick. Mayer, who played high school football (Covington Catholic) roughly three miles from Paycor Stadium, could replace Hurst as a pass-catching option at tight end.

When Bengals director of player personnel Duke Tobin speaks at the NFL scouting combine, it could provide insight into where Cincinnati will be headed in the draft.

Whatever happens in the draft will be crucial to maximizing the Bengals’ chances of returning to the AFC Championship Game and competing for a Super Bowl again.