The Facts: The Bucs are negotiating a long-term deal with Godwin but preparing to use the franchise player tag on their top receiver for the second straight year if an agreement can’t be reached.

Diehards Line: Godwin led the team with 98 receptions for 1,103 yards (he also scored five touchdowns) this past season despite suffering a torn anterior cruciate/medial collateral ligaments in his right knee in December. Because the Bucs used the franchise tag on Godwin last year, they have to guarantee him 120 percent of his salary in 2022, or roughly $19.18 million, if they apply that designation again by Tuesday’s 4 p.m. deadline. As Times staffer Rick Stroud notes, that’s a huge amount of money to tie up entering the free-agent negotiating period March 14-16. HC Bruce Arians estimated that Godwin is about 45 percent recovered from his injury but said the Bucs have full confidence he will return to form. As for using the franchise tag on Godwin again, Arians said last week at the NFL scouting combine, “I wouldn’t say it’s out of the question. Hopefully not, so we can do something else. I would love to get him under contract. ..." GM Jason Licht concurs that re-signing Godwin is a priority despite a star-studded list of their own free agents that include DT Carlton Davis, TE Rob Gronkowski, RB Leonard Fournette, C Ryan Jensen, G Alex Cappa, DT Ndamukong Suh, DE William Gholston, LB Jason Pierre-Paul and S Jordan Whitehead. Again, Godwin is their priority. “It would be hard for me to imagine moving forward without Chris,” Licht said. ... Stay tuned.