Davion Mitchell played well enough during his two months with the Heat to become part of their future plans, but tax considerations and other concerns will complicate that decision, according to Ira Winderman of The Sun-Sentinel. Mitchell started 15 of the 30 games he played for Miami after being acquired from Toronto at the deadline in the five-team Jimmy Butler trade. He provided a strong defensive presence in the backcourt and averaged 10.3 points, 2.7 rebounds and 5.3 assists in 31.6 minutes per night while shooting 50.4% from the field and 44.7% from three-point range.

Mitchell will be a restricted free agent this summer if the Heat tender an $8.7MM qualifying offer by June 29. If he doesn’t reach a new agreement before the start of free agency, he can sign a deal with another team that Miami would have the right to match. Winderman points out that the Heat are close to the luxury tax and not far from the first apron, which will factor into the decision on whether to keep Mitchell.

Another consideration is the health of Dru Smith, who was kept on his two-way contract after suffering an Achilles tear in December. Smith played a similar role as Mitchell during the 14 games he appeared in, and he could be fully recovered in time for training camp.

Winderman also notes that Terry Rozier will make $26.6MM next season, so the Heat could be reluctant to make a significant investment in another point guard like Mitchell if Rozier can’t be traded. Isaiah Stevens showed promise in the G League as well, and as a two-way player he’s much cheaper than Mitchell will be.

“I don’t know what the future holds,” Mitchell said in his exit interview. “I’m not gonna try to get into that. But I mean I had an amazing time here. I love my teammates, love the coaching staff, love the adversity that we went through and we accomplished something no one’s ever done before, being the 10th seed, getting into the playoffs.”

There’s more on the Heat:

• After earning second-team All-Rookie honors, Kel’el Ware appears headed for a regular starting spot next season, Winderman states in a mailbag column. However, he cautions that could change if the Heat are able to pull off a major deal for Kevin Durant, Giannis Antetokounmpo or Zion Williamson without giving up Bam Adebayo.
• Team president Pat Riley and other Heat officials traveled to Southern California to attend Pro Day workouts, writes Barry Jackson of The Miami Herald. They were able to watch a few players who might be available with the No. 20 pick, including Illinois forward Will Riley, Florida point guard Walter Clayton Jr. and St. Joseph’s power forward Rasheer Fleming.
• Former Heat star Dwyane Wade recently spoke on his podcast about the team’s deteriorating relationship with Butler that led to his trade to Golden State, Jackson adds. Wade questioned Butler’s approach to the game after the Warriors fell to Minnesota in the second round. “I know Jimmy is a pass-first guy. I know he’s about getting his teammates the ball, and want to see them shine,” Wade said. “But it’s a point where, you’re getting $60 (million). This ain’t working. You gotta go. He won’t look at the basket. And I’ve seen this before. I’ve seen it in the Heat jersey.”