Provides that, for a parcel of forest land subject to assessment under this act, the department shall annually impose a supplemental forest fire protection assessment on the owner of such a parcel where that parcel contains a structure and lies outside the boundaries of a fire protection district.

Requires the department to annually distribute one-half of all moneys received from the supplemental assessment to counties and fire protection districts for projects to improve the local infrastructure supporting fire protection and suppression activities on forest lands. The remainder of the moneys received by the department must be used in accordance with this act.