Straddling the state borders of California and Nevada in the Sierra Nevada, the LTBMU encompasses 154,851 acres (626 km2) of National Forest system lands, ranging in altitude above sea level from 6,225 feet (1,897 m) at lake level to 10,881 feet (3,317 m) at Freel Peak.

Additionally the LTBMU provides and maintains high quality recreational opportunities for millions of visitors and residents annually.

Many common forest activities such as mining, grazing or timber harvesting are either not a part of LTBMU management or play a very small role.

Other federal, state and local agencies are working together in the effort to face challenges, conserve and restore natural and cultural resources, and enhance the recreational values of the Lake Tahoe Basin.

"[2] This unification provided the focus needed for the basin, and more effective management of its watershed, ecological and recreational values.