Smith’s new deal, at $23.5 million per year, also guarantees the offensive lineman $70 million. The 26-year-old Smith becomes the highest-paid guard in NFL history, topping Philadelphia’s Landon Dickerson, who was extended last year at four years and $84 million on a contract with a $21 million average annual value.

This offseason, just two NFL players were hit with the franchise tag: Cincinnati Bengals wideout Tee Higgins and Kansas City Chiefs offensive guard Trey Smith. In March, the Bengals struck a four year,