base on nhl rules, offer sheets are always the follow season's draft.
Phil Kessel for 1st the year after, 1st and 2nd 2 years after.
If we offer Tarasenko example. it would not be this year's first. it'll be next years' first, we do have a second round pick, we have two from Gorges' trade.
Seeing how July 1st is the deal guys become free agents either RFA or UFA, the draft had taken place about a week before, it I mean you really can't take picks you used a few days before.
Also the picks have to be your own, for example if a team traded its 1st round pick but re-acquired a 1st round pick from another team, it can't offer sheet player.
A misconception about offersheet IMO is that GM are against it because it upset other GM.
That really isn't the case, when Burke was trying to get Burke, he was actually willing to sign him to that offersheet, he had actually traded away a 2nd round pick to MTL for Grabo which we then traded to for Lang, he needed that pick back before he can sign Kessel to an offersheet, he traded a 2nd and a 3rd to the Hawks to get that 2nd round pick back.
I think most GM are in currently talks about offersheet, and the reason Burke didn't sign Kessel to an offersheet is because he knew Boston would match, which is why he paid more to get Kessel in a trade then he would have had to give up by using him to an offersheet.
Most GM get upset if you sign an RFA without trying to acquire him first via trade or anything, which is why Burke was upset at Lowe in the Dustin Penner offersheet.