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The Atlanta Falcons’ Jaylon Taylor is on the hook for $12.75 million in the final year of his contract.

Smith has an opt-out clause.

The Falcons will also have to pay him a roster bonus.

The Falcons signed Taylor in 2015 and re-signed him a second time last offseason, and he went from being one of the league’s most explosive receiving threats to a player who is not.

But now he is a free agent, with the Falcons facing a significant cap hit next season because of a deal they made with quarterback Matt Ryan last year.

Smith is a former first-round pick who has played sparingly this season because he was injured last season and missed most of training camp with a groin injury.

Taylor, who caught 74 passes for 1,096 yards and four touchdowns in his first two seasons, has made only two catches for 9 yards since returning from the injury.

He had two catches in the Falcons’ first two preseason games, one of which came in the second quarter of a 21-16 win over the Miami Dolphins on Oct. 23.

In 2015, he was a third-round draft pick by the Atlanta Falcons and the team’s first-rounder in the 2015 NFL Draft.

“The contract we signed with him is for the foreseeable future,” general manager Thomas Dimitroff said in a statement.

“We believe it is an important contract for us as we continue to rebuild our football team.”

The Falcons are scheduled to have their first-ever season-ending contract extension in 2018, but it is unclear if the franchise can extend the deal this year.

The team has not announced if they will continue to use Taylor as a receiver, which will make him the first active player to play in five straight seasons without playing a down in 2017.

The franchise has had a handful of other wide receivers in recent years, including Michael Floyd and DeSean Jackson.

Smith has been signed to a four-year, $47 million contract extension after a stellar rookie season that was marred by a hamstring injury and dropped his draft stock.

Smith was the Falcons leading receiver with 88 catches for 1 and 809 yards in 2016.

A fifth-round selection in 2016, Smith made just one reception for 1 yard in two preseason contests, and missed the final six games of the season with a calf injury.

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