The Florida Taxation and Budget Reform Commission has come up with a simple move that could cut taxes, control growth, sustain agriculture and protect open lands all at once.

The panel recently unanimously voted to propose a state constitutional amendment that would eliminate property taxes on land that owners agree never to develop. The measure will go before voters next November.

The tax break may be the surest way to save what remains of Florida's woodlands, since it eliminates a major reason why landowners sell out to developers.

Some worry that the loss of tax revenue could harm rural counties. Lawmakers, who must formalize the details before the measure goes to voters, should carefully consider the impact. But the tax cut would only affect land that will never require public services - or the use of tax dollars.

Skeptics also worry the proposal will end up being a sweetheart deal for developers.

But Preston Robertson, general counsel for the Florida Wildlife Federation and a driving force behind the plan, says, "This only helps people who don't want to develop. And the tax break and conservation requirements remain in perpetuity. It doesn't matter who buys it, the land can never be developed."

There is no minimum acreage for the tax break, so landowners with small parcels can benefit. But the property must qualify as a conservation easement, which requires that it be kept in its natural state, though certain limited activities, such as ranching and controlled timbering, would be allowed.

An outside party - state, local or federal regulators or independent conservation groups - would monitor the easements to guard against abuse.

The state has a strong land-acquisition program - Florida Forever - which seeks to buy valuable wilderness tracts. But as property costs soared, it has fallen short in acquiring land that should be preserved.

A couple of years ago, University of Florida researchers charted what the state would look like if state development patterns continued. It wasn't a pretty sight. It showed coast-to-coast development, with scant room left for agriculture or wilderness.

This amendment provides a way to keep Florida from becoming an endless subdivision without having to buy every green parcel in sight. And it would sustain two powerful economic engines, agriculture and ecotourism - the fastest growing segment of the tourism industry.

The amendment will need to be carefully crafted. But when it comes to protecting Florida's natural heritage, this simple tax break could end up doing more than any law or planning document.