No. 3: Alaska
Alaska, which is heavily supported by the oil and gas industry, asks very little of its taxpayers. The state and local tax burden is the second-lowest in the country, just behind Wyoming, according to the Tax Foundation.
It's a rare bright spot, given the number of challenges facing many of the state's retirees.
Alaska receives some of the lowest scores in the nation for health care quality. It's also one of the most expensive states, with a cost of living that's behind only Hawaii.
Oh, and it's frigid. In Anchorage, temperatures consistently hold below freezing from November to February. Sunshine is a rarity in some parts of the state. Juneau, for example, gets less sunshine than any other city monitored by the National Oceanic Atmospheric Administration.