Tee Higgins, Brian Burns Among Candidates

The Kansas City Chiefs’ win over the San Francisco 49ers in Super Bowl LVIII, and with it the conclusion of the 2023 NFL season, is just a week old, but one of the first major milestones of the 2024 offseason has already arrived.

Beginning Tuesday at 4 p.m. ET—and lasting through March 5—NFL teams may designate their franchise or transition players with the appropriate tags.

This window serves as a key prerequisite ahead of the kickoff to free agency on March 13. Some of the best available players around the league may not get a chance to test the open market, and the free agency class is about to become that much more clear. Some of the top free agents may not be eligible for the franchise tag (Kirk Cousins), while others may not make financial sense for their team (Chris Jones), as pointed out by ESPN’s Adam Schefter. But there are plenty of names across the league who could soon be tagged.

Here’s a look at seven possibilities.

Josh Allen, OLB—Jacksonville Jaguars

The NFL’s other Josh Allen proved to be so much more than that title would suggest during the 2023 season. Allen, the No. 7 overall pick in 2019, tallied a career-high 17.5 sacks, 17 tackles for loss and 33 QB hits during his fifth NFL season—establishing himself as one of the league’s top pass rushers. Jacksonville would surely prefer to lock up a player at an elite position long-term, though the franchise tag remains an option if the two sides cannot reach a deal.

And in other Jacksonville offseason news, the Jags will also have to decide on what to do with free agent wide receiver Calvin Ridley, who recorded 76 catches for 1,016 yards and eight touchdowns in his first season on the field with the team.

Brian Burns, OLB—Carolina Panthers

Then there’s the other well-regarded edge defender in this year’s free agency class.

Burns has remained in Carolina despite outside trade interest at each of the last two deadlines—including when the Panthers passed on multiple first-rounders from the Los Angeles Rams in 2022, per Sports Illustrated. That would suggest that the Panthers, now under the front office leadership of general manager Dan Morgan (previously the assistant G.M.), aren’t going to let Burns—who has recorded 46 sacks across his first five NFL seasons—walk for nothing. So consider the franchise tag Carolina’s safety net.

Tee Higgins, WR—Cincinnati Bengals

The Bengals should be prepared for some upcoming salary cap gymnastics. Joe Burrow’s contract mega-extension from last offseason will soon officially start to hit the books (and be felt in the salary cap), plus star wide receiver Ja’Marr Chase is also in line for a big pay raise.

And then there’s Higgins. The other side of Cincinnati’s top-tier receiving tandem hits free agency as perhaps the best player available at his position. The 6-foot-4 receiver missed five games last season with injuries, but when on the field continued to show off as a field-stretching, jump-ball catching receiver the NFL values greatly. That will translate into a lucrative financial reward, whether that comes via a long-term deal with the Bengals, a contract elsewhere or the franchise tag. Considering Cincinnati’s other commitments, a tag may be most realistic.

Jaylon Johnson, CB—Chicago Bears

The Bears reportedly shopped Johnson to other teams around the NFL trade deadline as the two sides couldn’t agree on a new deal. Inevitably, the cornerback remained in Chicago. And don’t expect that to change. Leading up to free agency, both Chicago’s leadership and the Pro Bowler have voiced their desire to reach a new deal. After all, Johnson was the highest-graded corner in the league this season, per Pro Football Focus.

Bears fans have been anxious to lock up their lockdown corner. It seems likely that will be the case somewhat soon—whether that’s for many years with an extension, or one via a tag.

Justin Madubuike, DT—Baltimore Ravens

A breakout season in Baltimore should result in a nice pay raise for Madubuike, regardless of whether that’s thanks to a franchise tag or extension. The 26-year-old defensive tackle recorded a team-high 13 sacks—earning second-team All-Pro honors in the process—for a Ravens defense that led the league in points allowed, sacks and takeaways.

Defensive coordinator Mike Macdonald has since taken the top job with the Seattle Seahawks, but keeping Madubuike in the middle of the defense is likely still a top priority in Baltimore.

Michael Pittman Jr., WR—Indianapolis Colts

The former second-round pick has proved to be a reliable pass-catcher in Indianapolis despite a roller-coaster of a QB room that has included Philip Rivers, Carson Wentz, Matt Ryan and most recently Anthony Richardson and Gardner Minshew. That was especially true last season, when Pittman set career highs in catches, yards and targets.

Going into year No. 5 in the league, and the 6-foot-4, 223-pounder said he’s not necessarily against playing on the tag—saying it’s almost a sign of respect—and that could be the case since second-year coach Shane Steichen is unlikely to want to part with his top receiver.

Antoine Winfield Jr., S—Tampa Bay Buccaneers

An over-achieving 2023 season in Tampa Bay sets up an offseason with plenty of questions to be answered. Quarterback Baker Mayfield and wide receiver Mike Evans are both about to be free agents, and the dynamic offensive pair have stated their desires to return to the Bucs. Evans is an unlikely franchise tag candidate given his 2023 cap number, according to ESPN, though Mayfield could be a tag possibility. And the same could be said for Winfield.

The reigning first-team All-Pro just compiled 122 tackles, three interceptions, six forced fumbles, four fumble recoveries, six sacks and 12 passes defended in a contract year. Now, it’s time to reap the financial reward. If Evans and Mayfield—whose recent career revival may have Tampa Bay thinking long-term—receive new deals, Winfield is the top tag priority in the Bay.