The economic downturn has been especially difficult on retired taxpayers. Fortunately, there are some places in this country that are friendly to retirees. CNN Money.com put together a list of the 25 best places to retire at. You can find a section of the story below, or check out the full list here.
1. Durham, NC
Population: 223,284
% over 50: 25%
Median home price: $163,000
State income tax: 7.75%*
Where to take classes: Duke University
Durham would rank as a retiree Mecca even without Duke University's stellar lifelong-learning program. Residents enjoy four seasons -- but without them being too extreme. Homes are affordable, the area is dotted with golf courses and parkland, and the region is home to a renowned university medical center.
This former tobacco town also is a budding cultural haven. Duke's Nasher Museum of Art has a growing contemporary art collection. Concerts and Broadway hits, such as Billy Elliot and the Lion King, frequently make their way to the newly built 2,800-seat Durham Performing Arts Center.
2. Hanover, NH
Hanover, NH
Population: 8,516
% over 50: 25%
Median home price: $401,000
State income tax: 5%*
Where to take classes: Dartmouth College
New England is chock full of charming villages. But few are as welcoming to retirees as Hanover, home of Dartmouth College and its 20-year-old senior education program.
Outdoor enthusiasts can kayak on the Connecticut River or hike in the White Mountains. Winter, of course, brings 94 inches of snow on average, so residents make the most of the cold (five ski hills are within an hour's drive) or head south.