Cabin Fee Act of 2014

Summary: Cabin Fee Act of 2014 - (Sec. 2) Establishes a new process for the Secretary of Agriculture (USDA) to set annual fees for the issuance of special use permits for the use and occupancy of National Forest System land for recreational residences commonly referred to as cabins. Replaces the current process under which annual user fees are adjusted annually based on changes in land values, which are subject to reappraisals and appeals, with a new tiered system in which fees based on the current appraisal cycle are capped at a specified amount and adjusted annually for inflation only.  Requires the Secretary to: (1) complete the current appraisal cycle, including receipt of timely second appraisals, for such residences within one year after enactment of this Act; and (2) assess an interim annual fee for them according to a specified formula. Specifies the annual fee for each of 11 fee tiers that are adjusted annually for inflation. Requires the Secretary to report after&nbsp;10 years on these annual fees in order to ensure that they reflect fair value for the use of System land, and on any recommendations to modify the fee system.  (Sec. 3) Directs the Secretary to establish a transfer fee of $1,200 for the issuance of a new recreational residence permit due to a change in ownership of the recreational residence.  (Sec. 5) Permits the Secretary, beginning&nbsp;10 years after enactment of this Act, to: (1) retain and expend any fees collected under this Act, without further appropriation; and (2) use them to administer the recreational residence program and other recreation programs carried out on System land. (Sec. 6) Repeals the Cabin User Fee Fairness Act of 2000, effective on the date the annual permit fees are first assessed under this Act.

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Cabin Fee Act of 2014''.

SEC. 2. CABIN USER FEES.

    (a) In General.--The Secretary of Agriculture (referred to in this 
Act as the ``Secretary'') shall establish a fee in accordance with this 
section for the issuance of a special use permit for the use and 
occupancy of National Forest System land for recreational residence 
purposes.
    (b) Interim Fee.--During the period beginning on January 1, 2014, 
and ending on the last day of the calendar year during which the 
current appraisal cycle is completed under subsection (c), the 
Secretary shall assess an interim annual fee for recreational 
residences on National Forest System land that is an amount equal to 
the lesser of--
            (1) the fee determined under the Cabin User Fee Fairness 
        Act of 2000 (16 U.S.C. 6201 et seq.), subject to the 
        requirement that any increase over the fee assessed during the 
        previous year shall be limited to not more than 25 percent; or
            (2) $5,600.
    (c) Completion of Current Appraisal Cycle.--Not later than 1 year 
after the date of the enactment of this Act, the Secretary shall 
complete the current appraisal cycle, including receipt of timely 
second appraisals, for recreational residences on National Forest 
System land in accordance with the Cabin User Fee Fairness Act of 2000 
(16 U.S.C. 6201 et seq.) (referred to in this Act as the ``current 
appraisal cycle'').
    (d) Lot Value.--Only appraisals conducted and approved by the 
Secretary in accordance with the Cabin User Fee Fairness Act of 2000 
(16 U.S.C. 6201 et seq.) during the current appraisal cycle shall be 
used to establish the base value assigned to the lot, subject to the 
adjustment in subsection (e). If a second appraisal--
            (1) was approved by the Secretary, the value established by 
        the second appraisal shall be the base value assigned to the 
        lot; or
            (2) was not approved by the Secretary, the value 
        established by the initial appraisal shall be the base value 
        assigned to the lot.
    (e) Adjustment.--On the date of completion of the current appraisal 
cycle, and before assessing a fee under subsection (f), the Secretary 
shall make a 1-time adjustment to the value of each appraised lot on 
which a recreational residence is located to reflect any change in 
value occurring after the date of the most recent appraisal for the 
lot, in accordance with the 4th quarter of 2012 National Association of 
Homebuilders/Wells Fargo Housing Opportunity Index.
    (f) Annual Fee.--
            (1) Base.--After the date on which appraised lot values 
        have been adjusted in accordance with subsection (e), the 
        annual fee assessed prospectively by the Secretary for 
        recreational residences on National Forest System land shall be 
        in accordance with the following tiered fee structure:


------------------------------------------------------------------------
                                     Approximate  Percent of      Fee
             Fee Tier                  Permits  Nationally       Amount
------------------------------------------------------------------------
Tier 1............................  6 percent................       $650
Tier 2............................  16 percent...............     $1,150
Tier 3............................   26 percent..............     $1,650
Tier 4............................   22 percent..............     $2,150
Tier 5............................   10 percent..............     $2,650
Tier 6............................  5 percent................     $3,150
Tier 7............................   5 percent...............     $3,650
Tier 8............................   3 percent...............     $4,150
Tier 9............................   3 percent...............     $4,650
Tier 10...........................   3 percent...............     $5,150
Tier 11...........................  1 percent................    $5,650.
------------------------------------------------------------------------

            (2) Inflation adjustment.--The Secretary shall increase or 
        decrease the annual fees set forth in the table under paragraph 
        (1) to reflect changes in the Implicit Price Deflator for the 
        Gross Domestic Product published by the Bureau of Economic 
        Analysis of the Department of Commerce, applied on a 5-year 
        rolling average.
            (3) Access and occupancy adjustment.--
                    (A) In general.--The Secretary shall by regulation 
                establish criteria pursuant to which the annual fee 
                determined in accordance with this section may be 
                suspended or reduced temporarily if access to, or the 
                occupancy of, the recreational residence is 
                significantly restricted.
                    (B) Appeal.--The Secretary shall by regulation 
                grant the cabin owner the right of an administrative 
                appeal of the determination made in accordance with 
                subparagraph (A) whether to suspend or reduce 
                temporarily the annual fee.
    (g) Periodic Review.--
            (1) In general.--Beginning on the date that is 10 years 
        after the date of the enactment of this Act, the Secretary 
        shall submit to the Committee on Energy and Natural Resources 
        of the Senate and the Committee on Natural Resources of the 
        House of Representatives a report that--
                    (A) analyzes the annual fees set forth in the table 
                under subsection (f) to ensure that the fees reflect 
                fair value for the use of the land for recreational 
                residence purposes, taking into account all use 
                limitations and restrictions (including any limitations 
                and restrictions imposed by the Secretary); and
                    (B) includes any recommendations of the Secretary 
                with respect to modifying the fee system.
            (2) Limitation.--The use of appraisals shall not be 
        required for any modifications to the fee system based on the 
        recommendations under paragraph (1)(B).

SEC. 3. CABIN TRANSFER FEES.

    (a) In General.--The Secretary shall establish a fee in the amount 
of $1,200 for the issuance of a new recreational residence permit due 
to a change of ownership of the recreational residence.
    (b) Adjustments.--The Secretary shall annually increase or decrease 
the transfer fee established under subsection (a) to reflect changes in 
the Implicit Price Deflator for the Gross Domestic Product published by 
the Bureau of Economic Analysis of the Department of Commerce, applied 
on a 5-year rolling average.

SEC. 4. EFFECT.

    (a) In General.--Nothing in this Act limits or restricts any right, 
title, or interest of the United States in or to any land or resource 
in the National Forest System.
    (b) Alaska.--The Secretary shall not establish or impose a fee or 
condition under this Act for permits in the State of Alaska that is 
inconsistent with section 1303(d) of the Alaska National Interest Lands 
Conservation Act (16 U.S.C. 3193(d)).

SEC. 5. RETENTION OF FEES.

    (a) In General.--Beginning 10 years after the date of the enactment 
of this Act, the Secretary may retain, and expend, for the purposes 
described in subsection (b), any fees collected under this Act without 
further appropriation.
    (b) Use.--Amounts made available under subsection (a) shall be used 
to administer the recreational residence program and other recreation 
programs carried out on National Forest System land.

SEC. 6. REPEAL OF CABIN USER FEE FAIRNESS ACT OF 2000.

    Effective on the date of the assessment of annual permit fees in 
accordance with section 2(f) (as certified to Congress by the 
Secretary), the Cabin User Fee Fairness Act of 2000 (16 U.S.C. 6201 et 
seq.) is repealed.