Yes Tucson is on this list, but Arizona is one of the best states in the United States to flock to for seniors. Almost three fourths of the year offers ideal weather, low precipitation, and communities that are sociable for all retirees. Arizona has a low cost of living and the tax breaks for retirees are some of the best, including no taxes on Social Security and pensions. Spring training baseball takes place every year in the spring in this state and an hour drive anywhere can take you to mountain terrain or low-lying desert. There is no question as to why there are so many retirees in Arizona and finding a great community is fairly easy for anyone who is retired.