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I'll chime in on this one a bit, since my husband and I just retired too. One state I didn't see mentionned is ours -- Wyoming! And we're in the northwest corner, close to Montana, with no sales tax (everything in WY is flat 4% sales tax, and somewhat steep personal property taxes.)

But what others said about not making that your entire criteria is surely also true. To us, no state income tax was a bonus. We love the west and the Rockies, and we don't like lots of people around. Having lived in the country for the past 13 years anyway, we knew exactly what we were getting into moving here, where the nearest 'town' is 35 miles away. That said, there seems to be interest in our little community of Clark by lots of folks in California.

Wyoming does benefit from large natural resources, but that also means you see lots of environmental stuff you may not appreciate. Mineral rights are owned by a few. We could wake up to find an oil rig in our front yard, although there's been some legislative activity on that in recent years. But when you consider the financial support those oil rigs give, well, it becomes a bit more palatable.

Personally, we like the dry climate. Although it's been much colder than we were used to, it simply is not as chilling as it was in Virginia. And summers get hot, but step in the shade and the air temp still feels mild.

Randi
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