CONSENT OF INDEPENDENT REGISTERED PUBLIC
We consent to the incorporation by reference
in Registration Statement No. 333-146214 on Form S-8, of our report dated March 13, 2017 on our audits of the consolidated financial
statements of Sierra Bancorp and Subsidiary and the effectiveness of internal control over financial reporting appearing in this
Annual Report on Form 10-K.
/s/ Vavrinek, Trine, Day & Co., LLP
Rancho Cucamonga, California
March 13, 2017