Cabin Fee Act of 2010

Requires each appraised lot value to be adjusted or normalized for price changes from its date of value as specified before being assigned to a tier.

Assigns permitted cabin lots an interim fee of $4,000 or their current annual fee, whichever is less, until they are assigned to a tier.

Requires the current appraisal cycle to be completed within three years of enactment of this Act. Makes the initial cabin user fees required under this Act effective after the completion of such cycle.

Requires, if it is determined upon assignment to a tier, that the fee charged to a cabin owner during the preceding three years resulted in an overpayment or underpayment that totals more than $500, the fee for the following three years to be adjusted upon request, as necessary to correct the overpayment or underpayment.

Provides for annual adjustments to the cabin user fees.

Requires a reduction in the cabin use fee to $100 per year if access to a cabin is significantly impaired, whether by catastrophic events, natural causes or governmental actions, such that the cabin is rendered unsafe or unable to be occupied. Makes such a fee effective for the remainder of the year in which the destruction occurred and until such time as the cabin may be reoccupied and normal access to it has been restored.

(Sec. 4) Requires payment of a "cabin transfer fee" to the United States upon the transfer of a cabin between private parties for money or other consideration.

(Sec. 5) Requires the Secretary to retain revenues from cabin user fees and cabin transfer fees necessary to cover costs incurred by the Forest Service in administering the Recreation Residence Program.

Limits the total amount of such revenues that may be retained in a fiscal year to $500 for each cabin.

(Sec. 6) Grants cabin owners the right to an administrative appeal of a determination with regard to a new cabin user fee, fee tier, transfer fee, or whether on not to reduce a fee for a cabin that is significantly impaired.

Provides for judicial review of final decisions of the Secretary made under this Act.

(Sec. 7) Prohibits anything in this Act from limiting or restricting any right, title, or interest of the United States to any lands or resources.

Bars the Secretary from establishing or imposing a cabin user fee or a condition that affects a cabin user fee in Alaska which is inconsistent with the provision under the Alaska National Interest Lands Conservation Act (ANILCA) concerning the effect of such Act on the renewal or continuation of existing valid cabin leases or permits on federal lands.

(Sec. 8) Requires the Secretary to promulgate regulations by December 31, 2012, to carry out this Act.