"It was bad enough just to lose against those teams, but it was more frustrating that we just let us slip into the eighth seed and that allowed us L.A. in the first round, and obviously that didn't turn out well."

There is reason for optimism, however, as Miller prepares to enter his first offseason in charge since the death of his father Feb. 20, while NBA teams everywhere are hoping to weather the brunt of the recession this summer.

For starters, the team's season-ticket renewal rate has been the sixth-highest in the league, Miller said in a phone interview Friday, increasing the likelihood the small-market Jazz will be able to support a high payroll.

"We've got a very loyal fan base, and I can't say enough about that support," Miller said.

The Millers also run one of the nation's largest networks of automotive dealerships, and although new car sales are down 30 to 40 percent nationwide compared the same months from last year, Miller said he has seen those numbers stabilize recently.

"The net result is we're doing just fine on the automotive side," Miller said. "Our profitability is nowhere near what it was, but I feel comfortable if what we're seeing right now is the end, if this is as bad as it gets, we'll be able to survive [and] make a respectable profit."

Miller joked that his father likely would have voiced his frustration with the Jazz down the stretch this season -- "Yeah, I think that's safe to say" -- and said he was prepared for an offseason in which as many as nine players could be free agents.

"I'm looking forward to the challenges we face," Miller said, "and an optimistic we're going to be able to work through those issues and put together a team that is competitive and fun to watch going into the '09-'10 season."

Miller said he felt more comfortable with the NBA's salary cap particulars now than he did after taking over as chief executive of his father's companies last summer. The Jazz will hold organizational meetings in the coming weeks to chart their offseason course.

Should Carlos Boozer, Mehmet Okur and Kyle Korver not opt out of their contracts to become free agents, the Jazz would have more than $71 million committed to nine players for next season, pushing them into luxury-tax territory.

Not only do teams pay a dollar-for-dollar penalty for the amount they exceed the tax threshold, they lose out on a share of the payments from other teams. Miller called the prospect of the Jazz being tax payers "highly unlikely, especially in this economy."

"It's very expensive and so I don't see us going into the luxury tax at this time," Miller added, "but if things lined up such that there was a very good justification for it, I think you'd have to consider it."

Miller will have a voice in personnel decisions, but said he would lean on general manager Kevin O'Connor and others in the front office. He said he had great "respect for the tradition of our organization, the success of our organization and the people in our organization."

In one notable respect, Miller has been different from his father in joining the Jazz on the road several times this season, including a March 25 game in Phoenix and the regular-season finale April 14 against the Lakers.

He spoke briefly during the Jazz's final team meeting Tuesday, thanking the players for their conduct on and off the court and for their hustle in games. He pledged that the organization would continue to try to improve and expressed support for coach Jerry Sloan.

Miller said in the locker room that Sloan's work ethic and determination sets a tone for the entire team. Asked Friday if he expected Sloan to return for a 22nd season, Miller said, "There's no plans to change."

rsiler@sltrib.com