Eugene And Other Top Spots

Forbes screened more than 800 U.S. locales for everything from climate risk to crime to doctor availability. Those that made the cut were compared on leisure offerings—from the arts, fine dining and learning to hiking, skiing, watersports and golf. Here are the top 25.

_{By William P. Barrett, Senior Contributor}

Jill and David DeForest Colvig spent six years plotting their retirement escape from Des Moines, Iowa. To be clear, they have nothing against the Hawkeye State­—they both grew up in Iowa and spent 30 years of married life together in Des Moines, where they raised two now-adult kids. But they imagined a retirement haven where they could hike and bike together, take their pick of cultural events, and enjoy different scenery. In Iowa, “it’s hours and hours of cornfields,” says Jill, 57. “We wanted cleaner water and a better environment.” This past spring, Jill retired from her job as a marketing director for Meredith Corp. and David from his position as a real estate specialist for the city of Des Moines. In June, they moved 1,800 miles west to Eugene, Oregon, a city of 178,000 that sits on the Willamette River near lots of lakes and the Cascade Mountains. The water was a particular draw for David, 62. “I like to kayak,’’ he says.

Eugene is one of three Oregon cities that earned a spot on Forbes’ new list of 25 Best Places To Enjoy Your Retirement. That’s the most wins for any state and demonstrates just how different our “enjoyment” picks are from those on our Best Places To Retire In 2024 list, a value-oriented roster that included no Oregon locales. The Oregon-free list, now in its 14th year, emphasizes high quality retirement living at a reasonable cost, thus excluding places with high housing costs or taxes, no matter how appealing they might otherwise be.

The enjoyment list, by definition, is all about the best spots for pursuing new or lifelong passions in the greater leisure hours that are at the heart of retirement. The six interest areas we consider: arts/culture, fine dining, lifelong learning, outdoor activities on water, outdoor activities on land, and in a category by itself, golf. Eugene, home of the University of Oregon, has all the pluses of a college town (lots of arts, free auditing of classes for seniors, good restaurants) and scores highly on everything but golf. Two of our picks, Austin, Texas, and Boston, Massachusetts, excel in all six categories, while three of our selections are single passion specialists—Annapolis, Maryland, for water activities; Flagstaff, Arizona, for land activities; and Pinehurst, North Carolina, for golf.

To select our passion picks, we started with a list of more than 800 places and then winnowed it down based on a number of quality-of-life measures that affect the prospects for a happy and healthy retirement. They include availability of primary care doctors, serious crime rates, air quality and a place’s walkability and bikeability. We also excluded locations with a very high susceptibility to natural hazard and climate change risk as calculated by the Federal Emergency Management Agency’s National Risk Index, which examines 18 natural hazard dangers, including heat, wildfires, hurricanes and flooding, along with local preparations to deal with them. (That helps explain why only one Florida town, Sarasota, is on this year’s list.) Then, after eliminating lots of places, we compare the fun stuff. Additional cultural meccas, including New York and Washington D.C., made the list this year in part because their crime rates, while still above the national average, have dropped dramatically.

Our 25 picks are listed below, in alphabetical order. They’re spread out across 16 states and all four continental time zones. Each entry includes information on housing and living costs. Since high costs aren’t disqualifying for this list, you’ll find some pretty pricey places, including San Francisco with a median house cost of $1.29 million, triple the national median of $423,000. Still, 10 of the 25 have median home prices that are no more than 15% above the national median, and five are less than the median, with two—Iowa City and Pittsfield, Massachusetts—30% or more below.

Eugene, with a median home price of $476,000 (13% above the national median) is a bargain compared to some of the other outdoor adult playgrounds we recommend, including Bend, Oregon ($748,000) and Boulder, Colorado ($995,000). When the Colvigs began thinking in 2018 about making a big retirement move, their desire for an outdoorsy lifestyle was key, but cost was a factor. One site they considered was Fort Collins, Colorado, where the younger of their two daughters was attending Colorado State University. It’s an inviting spot at the base of the Rocky Mountains that has been on previous Forbes lists. “A little out of our price range,” David recalls. (Median home price there is now $567,000.) They decided another candidate, Prescott, Arizona, a scenic 19th Century territorial capital 100 miles north of Phoenix with a lot of restored Victorian housing, was both too expensive and too dry. The potential of climate change-induced wildfires soured them on another candidate—Nevada City, California, a charming hamlet surrounded by forests 60 miles northeast of Sacramento in Gold Rush country.

Eventually, their attention turned to Eugene, where they had friends. They visited for the first time two years ago and were hooked. Since they planned to downsize from the paid-off two-story, three-bedroom home they had owned in Des Moines since 2003, Eugene prices were doable. David used his real estate experience to sell their Iowa home himself quickly, listing it on Zillow. They then rented a house in Eugene on a two-month lease and, along with their younger daughter, now a college grad, moved in June to look around for a home to buy. Using a buyer’s agent recommended by their Eugene friends, they looked at eight homes and found a 40-year-old one they liked, also three bedrooms but about 30% smaller in space, and needing a little fix-up, in the city’s South Hills. Well within their budget and without needing a mortgage, they were able to move fast. They bought it for cash, closing in mid-July, a month after hitting town.

Not everyone makes such a quick break with their old life. Rosetta Cohen, a 69-year-old retired Smith College education professor and her husband, Sam Scheer, a 72-year-old retired high school English teacher, have owned a four-bedroom house in Northampton, Massachusetts (Smith’s locale) since 1991. They raised their daughter there. But their cultural heart has always been in New York City. In 2016, while still working, they bought a small one-bedroom apartment in the comparatively affordable Riverdale section of New York City’s Bronx. It’s a seven-minute walk to the Van Cortlandt Park subway station, for the half-hour ride downtown on the No. 1 line to Lincoln Center. It’s three more quick stops to Times Square and the heart of Broadway. Two years ago, after they retired, they sold the pied-à-terre and bought a large two-bedroom in the same pre-war building. Now, they’re considering making it their full-time retirement home. “We love going to museums and galleries,” says Scheer. “And the energy of the city keeps you young.”

Read more about our methodology, how to find your own retirement bliss, and how Cohen and Scheer are doing it, here.

2024 categories

Arts/culture 🎨 | Fine dining 🍴 | Lifelong learning 🎓 | Outdoor water activities ⛵ | Outdoor land activities 🍁 | Golf ⛳

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Annapolis, Maryland ⛵

Passions: Great for outdoor water activities

Population: 41,000

Median Home Price: $600,000, 42% above national median

Cost of Living: 15% above national average

Water says it all, around this state capital 30 miles east of Washington, D.C., on the Chesapeake Bay. The home of the U.S. Naval Academy is a mecca for civilian boaters of all varieties—from sailors to powerboaters to kayakers. For the novice (or the rusty), there are plenty of schools that teach boating skills. Annapolis has an agreeable climate, good air quality, adequate physicians and a favorable FEMA rating for natural hazard and climate change risk. For landlubbers, the city is very bikeable and somewhat walkable. Elevation is 40 feet. Downsides include an above-average serious crime rate; both a state inheritance and state estate tax; and a combined state and local income tax rate topping 8%. However, Social Security benefits, plus $39,500 per person in certain pension payments and retirement withdrawals, are tax exempt.

Ann Arbor, Michigan 🎨 🍴 🎓 ⛳

Passions: Great for arts/culture, fine dining, lifelong learning and golf

Population: 118,000

Median Home Price: $520,000, 23% above national median

Cost of Living: 6% above national average

The prospect of half-rate tuition classes at the University of Michigan is just one of the retirement draws of this happening college town, 30 miles west of Detroit. There’s a strong arts/culture and dining scene and upwards of 70 golf courses within 20 miles. The city has a high ratio of physicians per capita, good air quality and is very walkable and bikeable. The serious crime rate is low and so is the risk for natural hazards and climate change. Elevation is 850 feet. The state income tax rate is a flat 4.25%, but it excludes Social Security income and a growing amount of pension income and there’s no state estate tax. One downside: cold winters.

Asheville, North Carolina 🎨⛵🍁

Passions: Great for arts/culture, outdoor water and land activities

Population: 95,000

Median Home Price: $480,000, 13% above national median

Cost of Living: 6% above national average

The Blue Ridge Mountains of western North Carolina frame this small city offering indoor arts/culture and outdoor opportunities, including varied hiking terrain and whitewater paddling. Air quality is good. An elevation of 2,100 feet makes summers more bearable. The city is somewhat bikeable, although not all that walkable. Primary care physicians per capita are considerably above the national average. Asheville has a relatively low risk for natural hazards according to FEMA. The serious crime rate is above the national average. The state income tax rate has been lowered to a flat 4.5%, with Social Security income exempt. There’s no state estate or inheritance tax.

Ashland, Oregon 🎨🍴🎓🍁

Passions: Great for arts/culture, fine dining, lifelong learning and outdoor land activities

Population: 21,000

Median Home Price: $555,000, 31% above national median

Cost of Living: 6% above national average

Some 285 miles south of Portland, this verdant outpost offers galleries, a robust restaurant scene and the acclaimed six-month-a-year Oregon Shakespeare Festival, all set amid scenic mountains and forests. Southern Oregon University hosts a lifelong learning institute and allows free auditing of college classes. The highly walkable downtown (elevation: 1,950 feet) is set in a comfortable climate with little snow, good air quality, a low serious crime rate and a high number of doctors per capita. Nature trails are just outside town. Ashland has a moderate natural hazard risk rating from FEMA, but wildfires can be a problem. Oregon has no sales tax but a stiff income tax rate that hits 8.75% at just $18,400 of income for a married couple (with Social Security excluded) and tops out at 9.9% for taxable income above $250,000. There is also a state estate tax, that kicks in at just $1 million.

Austin, Texas 🎨🍴🎓⛵🍁⛳

Passions: Great for arts/culture, fine dining, lifelong learning, outdoor water and land activities, and golf

Population: 985,000

Median Home Price: $539,000, 27% above national median

Cost of Living: 29% above national average

The capital of Texas is a prime spot for all the leisure passions we evaluate. There’s a large music and dining scene, plus free senior citizen tuition for six credits a semester at the University of Texas at Austin. Outdoor water and land activities abound, including dozens of nearby golf courses. The city boasts a solid number of primary care physicians per capita and good air quality. Austin is very bikeable and somewhat walkable. Climate is warm but pleasant. Elevation is 300 feet. There is no state income or estate tax. The downside: Austin has a relatively high (but not very high) risk for natural hazards and a serious crime rate above the national average.

Bend, Oregon ⛵🍁⛳

Passions: Great for outdoor water and land activities, and golf

Population: 106,000

Median Home Price: $748,000, 77% above national median

Cost of Living: 31% above national average

Some 160 miles southeast of Portland, this mountain town is an outdoors equivalent of Disneyland. Activities along the north-flowing Deschutes River include (depending on the season) downhill and cross-country skiing, fishing, tubing, hiking, rock climbing, bicycling and paragliding. Golf is a highlight, too, with nearly two dozen nearby courses. There’s good air quality, a low serious crime rate, a high number of doctors per capita and a low natural hazards risk rating. At an elevation of 3,600 feet, the town is bikeable but not all that walkable. Oregon has no sales tax but compensates for that with an income tax rate that hits 8.75% at just $18,400 of income for a couple (with Social Security excluded) and tops out at 9.9% for taxable income above $250,000. There is also a state estate tax on estates above $1 million.

Boone, North Carolina 🎓⛵🍁⛳

Passions: Great for lifelong learning, outdoor water and land activities, and golf

Population: 21,000

Median Home Price: $487,000, 15% above national median

Cost of Living: 1% above national average

This mountain town 120 miles northwest of Charlotte has an outdoorsy vibe. Activities include hiking, caving, canoeing, whitewater rafting, fishing, snow skiing, snowboarding and golfing at 17 area courses. And indoors, retirees can audit courses for free at Appalachian State University. Elevation is 3,333 feet. Pros include good air quality, an adequate number of doctors per capita and a low serious crime rate. Boone is somewhat walkable and very bikeable. Climate change/natural hazard risk is rated as relatively low by FEMA. The state income tax rate has been lowered to a flat 4.5%, with Social Security income exempt. There’s no state estate or inheritance tax.

Boston, Massachusetts 🎨🍴🎓⛵🍁⛳

Passions: Great for arts/culture, fine dining, lifelong learning, outdoor water and land activities, and golf

Population: 680,000

Median Home Price: $763,000, 80% above national median

Cost of Living: 51% above national average

On top of all its history, this coastal state capital offers plenty for all the passions we track, but especially lifelong learning, with the area’s more than 50 colleges. Arts/culture and fine dining are also tops. There are many outdoor water and land activities available, plus 90 golf courses in the area. Boston has good air quality and abundant doctors per capita. Winters can be cold. Elevation is 140 feet. The city is both highly walkable and bikeable. FEMA rates the natural hazards risk as moderate. The serious crime rate is above the national average. The state income tax rate is a flat 5% on income up to $1,053,750, and 9% above that, with Social Security benefits exempt. There’s also a state estate tax, with the first $2 million in assets exempt.

Boulder, Colorado 🎨🍴🎓🍁

Passions: Great for arts/culture, fine dining, lifelong learning and outdoor land activities

Population: 105,000

Median Home Price: $995,000, 135% above national median

Cost of Living: 41% above national average

Some 30 miles northwest of Denver, Boulder sits in a large recreational open space abutting the Rockies at an elevation of 5,400 feet. Outdoor activities include hiking, climbing, biking and fishing. Boulder is also the home the University of Colorado, which nurtures a big arts/culture and fine dining scene and allows seniors to audit courses at minimal cost. Boulder itself is very walkable and bikeable with a low serious crime rate, good air quality, abundant doctors and a favorable, relatively low risk for natural hazards. The state income tax is a flat 4.4%, and it now excludes Social Security benefits and up to $24,000 of other retirement income. There is no state estate tax.

Dallas, Texas 🎨 🍴 ⛳

Passions: Great for arts/culture, fine dining and golf

Population: 1.3 million

Median Home Price: $392,000, 7% below national median

Cost of Living: at national average

The country’s ninth-biggest city, the Big D boasts a great arts/culture and fine dining scene and is surrounded by nearly 80 golf courses. The city has an adequate number of physicians per capita and is somewhat walkable and very bikeable. Air quality is good. Elevation is 430 feet. Serious crime rate is above the national average. Dallas has a relatively high (but not very high) FEMA risk rating for natural hazards. There is no state tax on individual income or estates.

Eugene, Oregon 🎨🍴🎓⛵🍁

Passions: Great for arts/culture, fine dining, lifelong learning, and outdoor land and water activities

Population: 178,000

Median Home Price: $476,000, 13% above national median

Cost of Living: 7% above national average

Embracing a decidedly outdoorsy culture, this college river town, 110 miles south of Portland, offers rafting, kayaking, and bicycling, running and walking trails. The University of Oregon allows senior citizens to audit classes for free and adds to the big local arts and dining scene. City is somewhat walkable, with good air quality and an above-average number of primary care physicians. FEMA rates the natural hazards risk as moderate. Elevation is 430 feet. Oregon has no sales tax but makes up for it with a stiff income tax rate that hits 8.75% at just $18,400 of income for married couples (with Social Security excluded) and tops out at 9.9% for taxable income above $250,000. There is also a state estate tax on estates above $1 million.

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Fayetteville, Arkansas 🎓⛵🍁⛳

Passions: Great for lifelong learning, outdoor land and water activities, and golf

Population: 104,000

Median Home Price: $359,000, 15% below national median

Cost of Living: 10% below national average

The University of Arkansas continues to offer one of the country’s best lifelong learning deals for senior citizens —free tuition and fee waivers—in this Ozarks city 200 miles northwest of Little Rock. The verdant area has numerous parks and waterways conducive to hiking, fishing and boating, plus 21 golf courses. The city is very bikeable, but not so walkable. Elevation is 1,400 feet and air quality is good. The number of primary care physicians is average. Fayetteville has a moderate natural hazard risk. The serious crime rate is somewhat above the national average. The top state income tax rate kicks in for a couple at a low $8,800, but was just reduced to 4.4%. Social Security benefits, plus $12,000 per couple of other pension/retirement plan income are exempt. There’s also no state estate or inheritance tax.

Flagstaff, Arizona 🍁

Passions: Great for outdoor land activities

Population: 77,000

Median Home Price: $664,000, 57% above national median

Cost of Living: 16% above national average

This Route 66 city is 145 miles north of Phoenix, and offers terrific skiing, hiking, climbing and biking opportunities. At an elevation of 7,000 feet, Flagstaff’s winters are cold, but the payoff comes in the summer, when, owing to a higher elevation, temperatures are considerably cooler than in Phoenix. The city is very bikeable (but not so walkable) and has good air quality as well as a favorable, relatively moderate natural hazard rating on the FEMA National Risk Index. The number of primary care doctors is adequate. Downsides include a serious crime rate somewhat above the national average. There’s a 2.5% flat state income tax, with Social Security benefits exempt. There’s no state estate or inheritance tax.

Hilton Head, South Carolina ⛵🍁⛳

Passions: Great for water and land activities, and golf

Population: 38,000

Median Home Price: $774,000, 83% above national median

Cost of Living: 39% above national average

More than 60 golf courses flank this Atlantic Ocean barrier island. Other outdoor recreation opportunities include hiking, fishing, kayaking and boating. Hilton Head Island has good air quality, an adequate number of primary care physicians and a low serious crime rate. The island is somewhat bikeable, but not all that walkable. Despite an elevation of just 10 feet, Hilton Head has a relatively high (but not very high) FEMA risk rating for natural hazards. The top recently lowered state income tax rate of 6.2% kicks in for couples at just $17,330 of taxable income. But there’s no tax on Social Security benefits and $30,000 of retirement account/pension income for a couple is also exempt. There’s also no estate or inheritance tax.

Iowa City, Iowa 🎨🎓

Passions: Great for arts/culture and lifelong learning

Population: 76,000

Median Home Price: $295,000, 30% below national median

Cost of Living: 10% below national average

In the heart of the Midwest, the University of Iowa provides numerous lifelong learning opportunities and is an anchor for arts and cultural activities in this traditional college town, 115 miles east of Des Moines. Iowa City also offers a high number of doctors, good air quality and a low serious crime rate. The city is very bikeable and somewhat walkable. Elevation is 700 feet. FEMA gives Iowa City a favorable relatively low risk rating for climate change and natural hazards. State income tax tops out at 5.7% on joint return taxable income above $62,100 (and is scheduled to drop to 3.9% by 2026). Significantly, all retirement income (including Social Security benefits, pensions, annuities and withdrawals from retirement accounts) are excluded from taxable income. The state’s long-time inheritance tax is scheduled to disappear for deaths after Jan. 1, 2025.

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New York, New York 🎨🍴🎓⛵⛳

Passions: Great for arts, fine dining, lifelong learning, outdoor water activities and golf

Population: 8.1 million

Median Home Price: $761,000, 80% above national median

Cost of Living: 73% above national average

Dozens of colleges, fabulous arts and dining, and even golf courses accessible via subway can be found in the country’s largest city. Other positives include a high number of physicians per capita, and good air quality. With an elevation of 30 feet, the Big Apple is very walkable and bikeable. The serious crime rate is above the national average. New York has a relatively high (but not very high) FEMA rating for natural hazard risk. The combined state and city income tax rate climbs steeply with income; it’s 9.876% on a joint-return taxable income above $161,550 and reaches a whopping 14.776% on income over $25 million. There is no state income tax on Social Security benefits, and there are additional state tax breaks on pension income. There’s also a state estate tax, but the first $6.9 million is exempt.

Pinehurst, North Carolina⛳

Passions: Great for golf

Population: 21,000

Median Home Price: $507,000, 20% above national median

Cost of Living: 3% above national average

It’s golf, golf, golf around this quaint village 90 miles east of Charlotte, with 40 courses in the area, led by the century-old Pinehurst Resort. The ratio of primary care doctors per capita is high, the air quality is good, and the serious crime rate is very low. Elevation is 560 feet. The town is not that walkable or bikeable. FEMA rates Pinehurst favorably as having a relatively moderate natural hazard risk. The state income tax rate has been lowered to a flat 4.5%, with Social Security benefits exempt. There’s no state estate or inheritance tax.

Pittsfield, Massachusetts 🎨🍁

Passions: Great for arts/culture and outdoor land activities

Population: 43,000

Median Home Price: $282,000, 33% below national median

Cost of Living: 4% below national average

A world-class summer arts/culture scene is the big draw in this city 135 miles west of Boston and 40 miles southeast of Albany, N.Y. State parks, skiing and wildlife areas abound nearby in the scenic but not-so-high Berkshire Mountains. The ratio of primary care doctors per capita is high and the air quality is good. FEMA rates Pittsfield as having a very low risk for natural hazards. The serious crime rate is above the national average. The state income tax rate is a flat 5% on income up to $1,053,750 and 9% above that. There’s no state income tax on Social Security earnings, but there is a state estate tax, with the first $2 million in assets exempt.

Portland, Maine🍴⛵🍁

Passions: Great for fine dining, and outdoor water and land activities

Population: 69,000

Median Home Price: $567,000, 34% above national median

Cost of Living: 13% above national average

Maine’s largest city, 100 miles north of Boston (and connected by train), offers a wide range of water and land recreation, including boating, kayaking, rafting, cross-country snow skiing, hiking and bicycling. The restaurant scene gets rave reviews. There is a very high ratio of primary care doctors per capita, plus good air quality and a low serious crime rate. The city is very walkable and bikeable. Elevation is 60 feet. FEMA rates Portland as having a relatively low natural hazard risk. The Maine state income tax tops out at a hefty 7.15% on taxable income above $123,250 for a couple. But there is no state income tax on Social Security benefits and no state estate or inheritance tax.

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San Francisco, California 🎨🍴🎓 ⛵ 🍁

Passions: Great for arts/culture, fine dining, lifelong learning, and outdoor land and water activities

Population: 809,000

Median Home Price: $1.29 million, 205% above national median

Cost of Living: 146% above national average

Despite sometimes being the object of political scorn, this scenic city below the Golden Gate offers tremendous opportunities in the way of arts/culture, fine dining and outdoor land and water activities. There’s an Osher Lifelong Learning Institute at San Francisco State, a high ratio of doctors per capita and good air quality. With an elevation of 50 feet, the city is very walkable and bikeable. While higher than the national average, San Francisco’s serious crime rate actually is lower than several other places on this list. San Francisco has a relatively high (but not very high) FEMA rating for natural hazard risk. The state income tax rate is a hefty 8% on taxable income above $108,162 per couple and hits 13.3% above $1,396,542. But there’s no tax on Social Security benefits nor a state estate or inheritance tax.

Sarasota, Florida 🎨🍴⛵⛳

Passions: Great for arts/culture, fine dining, outdoor water activities and golf

Population: 58,000

Median Home Price: $457,000, 7% above national median

Cost of Living: 8% above national average

The appeal of this Gulf Coast city 60 miles south of Tampa comes from its nearby beaches, fishing, boating, classy restaurants, a big arts/cultural scene and 30 golf courses. With an elevation of 16 feet, the area is very walkable and bikeable, with good air quality and an adequate number of physicians per capita. The serious crime rate is somewhat above the national average. Sarasota has a relatively high (but not very high) natural hazards risk according to FEMA, and a bit less of a hurricane vulnerability than some other Florida beach towns. There is no state income or estate/inheritance tax.

Scottsdale, Arizona 🍴 🍁 ⛳

Passions: Great for fine dining, outdoor land activities and golf

Population: 245,000

Median Home Price: $829,000, 96% above national median

Cost of Living: 37% above national average

This Phoenix suburb alone has 55 golf courses, about half of all the courses in the larger metropolitan area. Other outdoor activities include hiking and horseback riding in the desert. Scottsdale’s affluent population supports a huge local restaurant scene. It’s got a low serious crime rate and adequate doctors per capita. The city is very bikeable, though not as walkable. Elevation is 1,250 feet. Air quality continues to be a problem, and summers are very hot. Scottsdale has a relatively high (but not very high) natural hazards risk according to FEMA, based on evaluation of heat, wind and wildfire patterns. There’s a 2.5% flat state income tax, with Social Security benefits exempt. There’s no state estate or inheritance tax.

Traverse City, Michigan 🎨🍴⛵⛳

Passions: Great for arts/culture, fine dining, outdoor water activities and golf

Population: 16,000

Median Home Price: $440,000, 4% above national median

Cost of Living: 4% below the national average

This center of tart cherry production, 250 miles northwest of Detroit and 320 miles northeast of Chicago, is near the famous Interlochen Center for the Arts, which hosts scores of yearly music performances. With frontage on an inlet of Lake Michigan, Traverse City has water sports, more than 30 area golf courses and a reputation as a top dining town. The air quality is good, and there’s an above-average ratio of primary care doctors per capita. At an elevation of 600 feet, Traverse City has a very low natural hazard risk as measured by FEMA. The serious crime rate is below the national average. Winters can be cold and gray. The state income tax rate is a flat 4.25%, but it excludes Social Security benefits and some pension income. There’s no state estate or inheritance tax.

Walla Walla, Washington🍴🍁

Passions: Great for fine dining and outdoor land activities

Population: 33,000

Median Home Price: $413,000, 2% below national median

Cost of Living: 7% below national average

With more than 100 nearby wineries, this laid-back town, 260 miles southeast of Seattle, boasts a strong fine dining scene. The area is lauded for the extent and variety of its hiking and biking trails. Walla Walla offers a high ratio of primary care doctors per capita, good air quality and a low serious crime rate. The city is very bikeable and somewhat walkable. Elevation is 950 feet. FEMA rates the natural hazard risk in Walla Walla as relatively low. There is no state income tax, but a 7% “excise tax” is imposed on capital gains topping $250,000 from investments excluding real estate. There’s also a hefty sales tax and a stiff estate tax.

Washington, D.C. 🎨🍴🎓⛳

Passions: Great for arts/culture, fine dining, lifelong learning and golf

Population: 690,000

Median Home Price: $539,000, 27% above national median

Cost of Living: 52% above national average

With a world-class museum scene anchored by the Smithsonian Institution, top restaurants of all nationalities, a big performing arts scene and numerous universities offering breaks for senior citizens, the nation’s capital is a stimulating place to retire. There are also more than 70 golf courses nearby. The city boasts a high number of primary care physicians per capita and good air quality. Washington is very walkable and bikeable. Elevation is 300 feet. Washington has a favorable, relatively moderate rating for natural hazards from FEMA. The serious crime rate is above the national average. The city’s marginal income tax is a high 8.5% on taxable incomes above $60,000 and reaches 10.75% for income above $1 million, with Social Security benefits exempt. There is an estate tax, but it only hits estates worth more than $4.5 million.

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