A bill to establish fees for recreation residence on national forest system lands.

Requires that an annual special use fee be assessed for all recreational residences on national forest system lands. Sets such fee at four percent of the value of the recreational residence as established by the county or the local tax assessing authority within which the property is located. Makes the Forest Service responsible for property valuations which the county elects not to provide. Limits the annual special use fee to not less than $200 and not more than $3,000. Sets forth allocation requirements with respect to such fees.

Requires that fees for new and reissued permits for recreational residences be determined under this Act. Permits other permittees either to go under the fee system provided in this Act or to remain under the existing fee system established by the Secretary of Agriculture.

Prohibits administrative review of annual special use fees which are established by local tax assessing authorities.