Cabin Fee Act of 2014 - Directs the Secretary of Agriculture (USDA) to set an annual fee for the issuance of a special use permit for the use and occupancy of National Forest System land for recreational residence purposes.
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 based on the value of the lot of which the recreational residence is located, adjusted annually for inflation.
Requires the Secretary to report after ten 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.
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.
Permits the Secretary, beginning ten 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.
Repeals the Cabin User Fees Fairness Act of 2000, effective on the date the annual permit fees are first assessed under this Act.