25. Maine
Maine offers charming coastal towns, incredible seafood, and a cost of living that’s 2% below the national average—quite a deal for New England. While it does tax retirement income, Social Security is exempt, and the state is visually stunning year-round.
Maine has about 1.4 million residents, and roughly 305,000 are seniors. The sales tax is 5.5%, and while income from retirement accounts may be taxed, many still find the state an affordable and scenic place to settle down.
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