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State statute

Sierra Tax Collector Property-Tax-Sales

California foreclosure, tax-defaulted, court-ordered and probate-sale law and official procedures — verbatim and citable.

Edition
2026-09-26
Last updated
2026-09-27
Jurisdiction
Sierra County

Sierra Tax Collector Property-Tax-Sales

Source: https://sierracounty.ca.gov/314/Property-Tax-Sales

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Property Tax Sales

Tax Sales (Auction)

The purpose of Chapter 7 Tax Sales is to collect unpaid property taxes. Offering tax-defaulted property for sale achieves this by either collecting the unpaid taxes from the proceeds of the sale, or by motivating the assessed owner to redeem the property in order to avoid losing it. Chapter 7 Tax Sales encompass public auction (in person and internet) or sealed bid.

Upcoming Tax Auctions in Sierra County:

Auction Date: May 12, 2025

Properties:

Auction Website: casierra County Auctions

Approval to Sell Tax Defaulted Property:Resolution 2025-008

You can view the Notice of Impending Power to Sell Tax-Defaulted Property here. This notice was published in the Mountain Messenger on May 16th, 23rd, and 30th of 2024.

How Long Before A Property Becomes Eligible For Auction?

Property that has been tax-defaulted for five years or more, or three years or more in the case of nonresidential commercial property, are subject to the power of sale. For example, property taxes that were billed for fiscal year 2018-2019 and not paid by June 30, 2019, would be subject to the tax collector's power to sell on July 1, 2024, thus beginning the sale process. Frequently asked questions about the tax sale process are answered here: FAQ's

The tax sale process is governed by the California Revenue and Taxation Code under the guidance of the California State Controller's Office.

We usually hold our tax sales in the spring online at GovEase.com. Complete information will be available on this page at least 30 days before the auction begins. Get an email notification when a tax sale is occurring with Notify Me.

Does Sierra County Sell Tax Lien Certificates?

No, Sierra County does not sell tax lien certificates.

Contact Us

Jenny Varn

Treasurer Tax Collector

Email

Treasurer / Tax Collector

Physical Address

100 Courthouse Sq. Ste. 14

P.O. Box 376

Downieville, CA 95936

Phone: 530-289-3286

Hours

Monday - Friday

9 a.m. - 4 p.m.

Closed

Noon - 1 p.m.

Directory

Quick Links

Property Tax Postponement 2019-20

California Revenue and Taxation Code

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Exceptions & meaning →

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