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Nuggets signed Bruce Brown to one year + PO using Tax Payer MLE:
https://www.spotrac.com/nba/denver-nuggets/bruce-brown-jr-27008/

Barring an injury the guy is worth considerably more than that, he should decline his PO. Nuggets are over the tax and they do not have his Bird rights, therefore my question is how can Nuggets extend him? He is going to be a key piece for a long PO run and I am surprised he would sign for one year knowing next season he can not be extended with that team.

Can Nuggets extend him while being over the tax? Is it possible next offseason they convince Brown to pick up his PO and immediately after they offer him something like 30M$ in a 2 years contract? That would effectively mean 37M$ x 3 years, around 12M per season which is closer to his real value.

Thank you very much in advance

"How can the Nuggets extend Bruce Brown? "

They can't. If he outplays his contract, at the end of it, yes he will decline his PO and he becomes a UFA. They can negotiate with him (and compete with other teams) on the next deal.

http://cbafaq.com/salarycap.htm#Q58

58. Can existing contracts be extended?
Contracts for fewer than three seasons may not be extended.

They can hope he pulls a Portis. Offer him the Taxpayer MLE for 2 years with a player option while giving him a guarantee, that they will give him the max possible money for a Early Bird Rights player in 2024.

If he gets 7M next season, can't they offer him 175% of that salary in 2024/25? Or was it something around the MLE?

Prob goes to Utah for 70M.