We're number one

Bankrate.com lists Tennessee as the top state to retire.  Low taxes and all that.

10 best states to retire
That's right, Tennessee hits our No.1 spot. Its cost of living is the second lowest in the country, just behind Oklahoma, according to data collected from the Council for Community and Economic Research. And the Tax Foundation puts Tennessee's state and local tax burden as the third lowest in the nation. 
Tennessee also ranked among the best in the country for access to medical care, and its weather is warmer than average. 
All of those factors make Tennessee an excellent place for retirees, especially those on a tight budget and fixed income. There is still one main drawback, however. Tennessee's crime rate is among the worst in the U.S.

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