CBS’s ‘Tracker’ Relocates to Los Angeles for Season 4 with Record $48 Million California Tax Credit

Key facts

• The $48 million tax credit is the largest ever given by the California Film Commission to a relocating series, surpassing the $42 million awarded to Prime Video’s 'Fallout'.
• The credit is based on $129 million in qualified spending for the series, which will include 176 filming days in California.
• The production is expected to employ 250 crew members and 275 actors, including guest stars, for Season 4.
• Production on Season 4 is slated to begin in the summer of 2026.
• The series, based on Jeffrey Deaver’s novel 'The Never Game', stars Justin Hartley as Colter Shaw, a survivalist who tracks missing persons for reward money.
• Elwood Reid is the showrunner and executive produces alongside Hartley, Ken Olin, Connie Dolphin, Sharon Lee Watson, and Alex Katsnelson.
• The tax credit was awarded in March under the project name 'Untitled Disney Entertainment Television Project 13'.
• The show is produced by Disney’s 20th Television, which is part of Disney Entertainment Television.

A Record Incentive Lures a Top-Rated Show

CBS’s 'Tracker', one of the most-watched series on broadcast television, will relocate its production from Vancouver to Los Angeles for its fourth season, driven by a record $48 million tax credit from the California Film Commission. The credit, the largest ever awarded to a relocating series, marks a significant win for California’s efforts to revive local production amid a broader industry slowdown. The $48 million incentive surpasses the previous record of $42 million given to Prime Video’s 'Fallout' for its third season move from New York to Los Angeles. It also exceeds the $42.8 million allocated to Dan Fogelman’s upcoming NFL series 'The Land'. The credit is based on $129 million in qualified spending, underscoring the scale of the production.

From Vancouver to Los Angeles: A Strategic Shift

For its first three seasons, 'Tracker' was filmed in Vancouver, British Columbia, a common production hub for many U.S. television series. The move to Los Angeles for Season 4 represents a strategic shift, facilitated by the substantial tax incentive. The California Film Commission’s tax credit list indicates the series is scheduled for 176 filming days in California, employing 250 crew members and 275 actors, including guest stars. Showrunner Elwood Reid acknowledged the importance of location to the show’s storytelling. 'Location is a huge part of the storytelling on “Tracker,”' Reid said in a statement. 'We’re so grateful to the crew and people of Vancouver who made the first three seasons of this hit drama possible, and are simultaneously thrilled to be able to kick off the fourth season of “Tracker” by filming in Los Angeles, thanks to the tax incentive program that supports bringing production back to California.'

Justin Hartley and the Cast Prepare for a New Chapter

Justin Hartley, who stars as Colter Shaw, expressed gratitude for the show’s Vancouver roots while looking forward to the new opportunities in Los Angeles. 'I’m proud of what we built in Vancouver,' Hartley said. 'I’m also very excited we’re bringing “Tracker” to L.A. I’m looking forward to continuing to tell these stories alongside the new, fresh places we’ll be heading to next. Most importantly, I want to thank the fans for showing up for us every step of the way. We couldn’t do this without you.' The series, adapted from Jeffrey Deaver’s novel 'The Never Game', follows Colter Shaw, a survivalist who uses his tracking skills to find missing people across the country for reward money. Fiona Rene and Chris Lee also star, with each episode featuring guest roles as Shaw takes on new cases. The show’s wilderness settings will now be filmed in California’s woodlands, offering a fresh backdrop for Season 4.

A Boost for California’s Production Comeback

The relocation of 'Tracker' is a major win for California’s tax incentive program, which aims to attract and retain television and film production in the state. The $48 million credit, the largest ever for a relocating series, signals the state’s commitment to competing with other production hubs like Georgia, New York, and Canada. The tax credit was awarded in March under the project name 'Untitled Disney Entertainment Television Project 13', with 20th Television, part of Disney Entertainment Television, as the production studio. The move comes as Hollywood seeks to rebound from a period of production slowdowns and labor disputes. By securing a high-profile series like 'Tracker', California hopes to demonstrate the effectiveness of its incentives in bringing jobs and economic activity back to the state.

Ratings Dominance and Future Prospects

Throughout its first two-and-a-half seasons, 'Tracker' stood as the most-watched broadcast show, a testament to its broad appeal. It slipped to No. 2 during Season 3 following the premiere of the 'Yellowstone' spinoff 'Marshals', but remains the seventh highest-rated series across all shows—broadcast and streaming—through the 2025-26 TV season. The show’s strong performance has likely influenced the decision to invest in its relocation. Production on Season 4 is slated to begin in the summer, with the show expected to air during the 2026-27 season. The move to Los Angeles not only provides a new setting but also opens up opportunities for local talent and crew, further integrating the series into the California production ecosystem.

What Comes Next for the Show and the Industry

With the tax credit secured and production plans in place, 'Tracker' is poised to continue its success in a new location. The show’s ability to leverage California’s natural landscapes for its wilderness scenes will be a key creative advantage. The relocation also sets a precedent for other series considering moves to California, potentially spurring further production activity in the state. As the entertainment industry watches closely, the success of 'Tracker' in its new home could influence future tax incentive negotiations and production decisions. For now, the series and its team are focused on delivering a compelling fourth season, with the support of a record-breaking incentive that underscores California’s determination to remain a global production powerhouse.

The bottom line

• CBS’s 'Tracker' will relocate from Vancouver to Los Angeles for Season 4, supported by a record $48 million California tax credit.
• The tax credit is the largest ever awarded to a relocating series by the California Film Commission, based on $129 million in qualified spending.
• The production will create 250 crew jobs and 275 acting roles over 176 filming days in California.
• Showrunner Elwood Reid and star Justin Hartley expressed gratitude for Vancouver and excitement for the move, highlighting the tax incentive program’s role.
• The series, adapted from Jeffrey Deaver’s novel, remains one of the top-rated shows on broadcast television, ranking seventh across all platforms.
• The relocation marks a significant step in California’s efforts to revive local production and compete with other production hubs.