If Le’Veon Bell doesn’t show, a re-tag by the Steelers could spark a CBA fight

Let’s assume that running back Le’Veon Bell doesn’t report to the Steelers and sign his franchise tender by next Tuesday at 4:00 p.m. ET. If/when that happens, the battle lines could be drawn for a CBA fight regarding the terms of a franchise tag that would be applied to Bell in 2019. Here’s the basic question, as it possibly could unfold between the Steelers (and the NFL’s Management Council) and Bell (and the NFL Players Association): If Bell doesn’t play this year, would a franchise tag in 2019 carry the same value as the franchise tag in 2018, or would it count as a third franchise tag, qualifying Bell for the quarterback tender?