No. 2 - Portland, OR Best if you're looking for: Big city
Median home price: $272,000
Top state income tax: 9.9%; no sales tax
Portland's biggest draws: A foodie's paradise; short drive to the beach and wine country.
Famous for its food and bike cultures, Portland is a thriving but manageable city that gives retirees easy access to just about anything.
To see a revolving door of art exhibits, performing arts, and festivals, look no further than downtown and the nearby Pearl District.
No need to leave the city for outdoor adventures; Portland has one of the largest urban forests in the country (wine country and beaches are just a short drive away). It's also home to several award-winning hospitals, including the Oregon Health & Sciences University, whose research center attracts experts and patients from around the country.