Summary
In the '18-'19 season, Harris was a borderline All-Star, averaging 20 points per game on 44% 3-point shooting for the Clippers. However, the Clippers had aspirations for a big free agency splash in 2019, and traded Harris to Philadelphia at the trade deadline. He then signed a 5-year near-max contract that summer, and has never lived up to that contract. Harris' play plummeted as the 76ers' season progressed, cratering with a zero point performance in their closeout Game 6 loss to the Knicks. It was amazing how just unimpactful and unnoticeblae he was out there. After hitting that low point, it's likely that both sides need to move on from each other now.

Harris is a skilled offensive forward, and scoring has been his primary skill. He shot 37% from 3 with the 76ers, and overall has posted a solid 58% true shooting. At 6'9", he has the size to shoot over smaller defenders. In pick-and-roll situations as the ball-handler, he can get a smaller defender switched onto him and simply rise over him for midrange jumpers. He can also do the same just facing up out of the mid-post. Harris is not an elite midrange shooter, but has consistently been well-above average. He has some play-making ability, posting solid assist rates for a forward for most of his career. He's a good spot-up threat, hitting over 40% on corner 3s since joining the 76ers. He'll run the floor and can be a threat in transition either attacking the rim or getting open 3s.

Defensively, Harris is a little slow-footed, but not a complete liability, and can be solid when he buys in, which he did at times for the 76ers in '23-'24. He will usually defend the least threatening forward on the court, and can usually be hidden in that regard. He rebounds well for his position, and has enough size to guard either forward position. He isn't disruptive, posting low steal and block rates. 

Harris will be nearly 32 years old as a free agent in 2024, so he may not get any long-term offers. Harrison Barnes signed a 3-year, $54 million extension in 2023, and I think Harris could get similar offers. However, if the 76ers decide to operate under the cap or otherwise just want to move on from Harris, he'll lose some internal leverage and may struggle to find big offers from a team with cap space.
 
Cap Considerations
Harris will be an unrestricted free agent with a $49.7 million cap hold and full Bird Rights, meaning the 76ers will have no restrictions on re-signing him. As Harris' cap hold exceeds the salary he will get in free agency, his cap hold is not really relevant. If the 76ers re-sign Harris, his cap hold will be replaced by his starting salary, cutting into the 76ers' cap space, if they even operate under the cap.

Depending on how close the 76ers are to the luxury tax after free agency, if Harris is brought back by the 76ers on a multi-year contract they could benefit from frontloading his contract, as it could give them additional flexibility in the future. Doing so would cut into their cap space if they operate under the cap though.

For other teams, if Harris demands a starting salary of more than the full $12.9 million Non-Taxpayer Mid-Level Exception, only teams with cap space will be able to sign him, unless a sign-and-trade is worked out. However, it's possible that Harris could be had for the full MLE or slightly less.