J.R. Smith could agree to terms with the Knicks tomorrow on a four-year, $24.7 million deal, according to his father.

The Knicks and Smith were “discussing’’ contract terms last night after none of the current offers on the table bowled Smith over, according to an NBA source.

But Earl Smith, J.R. Smith’s father, made it clear to The Post Smith still could change his mind if a new whopping offer comes down the pike tomorrow. That seems unlikely at this point.

Earl Smith also said any deal can’t be finalized today because the lawyers won’t be available on the July 4 holiday.

“I’m a diehard Knick fan, but I want to see my son get justice,’’ Earl Smith said last night. “We know the Knicks only have so much money because of early-Bird rights. But if some team offers a crazy amount of money, like $10 million per, he’ll probably go there. We’ll see what happens. He’s not signing yet.’’

Two of his suitors, the Rockets and Mavericks, are waiting to see if they will land Dwight Howard before making an offer for Smith tomorrow. The Rockets were considering a four-year package for Smith. There is no state income tax in Texas.

Earl Smith said another team’s offer has to be significantly higher than what the Knicks can offer. That is because Smith is sincere in wanting to stay in his hometown. He also wants to play with his brother, point guard Chris Smith, who will be on the Knicks summer league team and assuredly be given a roster spot if he shows no ill effects from left knee surgery. Chris Smith changed agents late this season, going with J.R.’s agent, Leon Rose, as part of an unofficial package deal.

Under the early-Bird rights, the Knicks only could offer four years, $24.7 million and that’s what Smith is expected to receive. That is a yearly average of nearly $6 million per season.