Maximum income tax: 5% on income over $150,000
Sales tax: 8.3%
Typical three-bedroom house: $390,000
Est. property tax: $3,700
Prescott attracts retirees who enjoy being outdoors, with more than 6 golf courses, and the Prescott National Forest, which offers 450 miles of trails among acres of ponderosa pine. There are outdoor events on the lawn of Courthouse Plaza; saloon-style bars and restaurants that line historic Whiskey Row; and plays at the Prescott Fine Arts Association. Other pluses: three hospitals, a recently expanded library and a new adult center opening this fall. Housing prices are on the high side, but property taxes are relatively low and seniors enjoy some state breaks.