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 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 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.