W ith his retirement looming, lawyer Tim Salter, 64, and his wife of two years, Nori McCargo, 59, wanted to escape the hustle and bustle of San Diego and indulge their passion for the outdoors. “We love to camp,” says McCargo. They also wanted a house and property big enough to accommodate visitors (including ailing family members and their three adult children from previous marriages) their three dogs, her part-time business training other folks’ dogs, and possibly a new side venture raising alpacas.

In April, the couple closed on a 6,000-square-foot, six-bedroom, six-bath hacienda just outside San Luis Obispo, a scenic college town of 51,000 in the heart of the California Central Coast, roughly midway between Los Angeles and San Francisco. The median home price there is $1 million, but their new three-acre property cost a multiple of that. It’s 50% bigger than their old San Diego home. “We broke the rule about not upsizing in retirement,” Salter muses.

San Luis Obispo (pronounced san lewis uh-BISS-poe, but the locals just use the initials SLO) is a first-time honoree on Forbes’ annual list of 25 best places to enjoy your retirement—our choice for the top spots to pursue your retirement passions, especially if money isn’t a big worry. Don’t get us wrong. Eight of our 25 picks have home prices under or at the national median of $422,000. But in contrast to our annual 25 Best Places To Retire list, which identifies spots offering great retirement living at a reasonable cost, this list highlights great spots to pursue one or more of six retirement passions: arts/culture, fine dining, lifelong learning, outdoor activities on water, outdoor activities on land, and in a category of its own, golf.

Most of the 25 choices listed below are good for more than one passion, while Austin and Boston hit all six. A few sites are there for only one pursuit: Flagstaff, Arizona for outdoor land activities; Pensacola, Florida, for outdoor water activities; and Pinehurst, North Carolina, for golf. We list SLO for two: outdoor land activities and outdoor water activities.

While we don’t exclude places with high housing costs, we do take note of them. San Luis Obispo is the priciest of our picks, followed by Boulder, Colorado (median home price: $957,000), New York City ($907,000) and Boston ($836,000). At the other extreme, the arts/culture and lifelong-learning haven of Iowa City, Iowa, clocks in at just $306,000, while Pittsfield, Massachusetts, with its huge culture scene and outdoor land activities, registers at $313,000, and Pensacola at an even lower $267,000.

In addition to leisure activities, we consider other quality-of-retirement-life measures. They include availability of primary care doctors, violent crime rates, air quality (very good in SLO) and a place’s walkability and bikeability. We also eliminate from consideration places with a very high susceptibility to natural hazard and climate change risk as calculated by the Federal Emergency Management Agency’s National Risk Index.

Ten miles off the Pacific Ocean beach, SLO sits on heavily trafficked U.S. 101 rather than an interstate. It is a gorgeous but often tedious ride from most anywhere; even the four daily Amtrak trains to Los Angeles take 5½ hours to chug just 190 miles. But this college town (home to California Polytechnic State University, San Luis Obispo, one of the nation’s top 25 public universities ) has a convenience that affluent retirees like Salter and McCargo value: San Luis Obispo County Regional Airport, barely three miles from town, is now served by three major airlines providing nonstop service to spots up and down the West Coast and as far east as Dallas and Denver, and with connections to everywhere. McCargo is counting on that to attract visits from her two grown children living on the East Coast and to get to her own games as a member of the national women’s-over-50 field hockey team.

“The airline service expansion has had a huge impact in people moving here,’’ says Lindsay Harn, the Christie’s International Real Estate Sereno buyers’ agent who helped the couple find their home. She estimates that upwards of 80% of the buyers of higher priced properties around SLO are moving in (or in contemplation of) retirement.

Our 25 picks, listed in alphabetical order below, are spread across 18 states and all four continental time zones. You can read more about our methodology, how you can use it yourself, and about retirees moving to Pittsfield for its arts offerings, here .

Arts/culture 🎨 | Fine dining 🍴 | Lifelong learning 🎓 | Outdoor water activities ⛵ | Outdoor land activities 🍁 | Golf ⛳

Ann Arbor, Michigan 🎨 🍴 🎓 ⛳

Passions: Great for arts/culture, fine dining, lifelong learning, golf

Median Home Price: $536,000, 27% above national median

Cost of Living: 6% above national average

Home of the highly ranked University of Michigan, this bustling college town 30 miles west of Detroit has an Osher Lifelong Learning Institute with 350 course offerings, a strong arts and culture scene, fine dining and yes, Michigan Wolverines athletic events. There are also dozens of golf courses within 25 miles. Ann Arbor supports a healthy, active lifestyle; it has a very good ratio of primary care physicians per capita, good air quality and is very walkable and bikeable. The violent crime rate is below the national average. The FEMA National Risk Index for natural hazards and climate change dangers is moderate, a good rating. Elevation is 850 feet. The state income tax rate is a flat 4.25%, but it excludes Social Security benefits and some pension income and there’s no state estate or inheritance tax. One downside: Winters are cold.

Passions: Great for arts/culture, fine dining, lifelong learning and outdoor land activities

Median Home Price: $541,000, 28% above national median

Cost of Living: 6% above national average

Some 300 miles south of Portland, lush Ashland has galleries, a big restaurant scene and the famous 91-year-old, eight-month-a-year Oregon Shakespeare Festival (offering a lot more than the Bard). Southern Oregon University hosts an Osher Lifelong Learning Institute and allows free auditing of regular college classes. At an elevation of 1,950 feet, the highly walkable downtown sits in an agreeable climate with little snow, good air quality, a low violent crime rate and a high number of doctors per capita. Nature trails abound just outside town. Ashland has a moderate natural hazard risk rating from FEMA, but wildfires can be a problem. Oregon has no sales tax but a stiff income tax rate that hits 8.75% at just $22,800 of taxable income for joint filers (with Social Security benefits excluded). It tops out at 9.9% for taxable income above $250,000. There is also a state estate tax that exempts just $1 million in wealth, the lowest exemption in the nation .

Passions: Great for arts/culture, fine dining, lifelong learning and outdoor land activities

Median Home Price: $345,000, 18% below national median

Cost of Living: 12% below national average

Sitting 70 miles east of Atlanta, Athens’ college-town persona presents an array of retirement opportunities for arts/culture, fine dining, lifelong learning and outdoor land activities. The University of Georgia offers senior citizens classes with no tuition. The climate is agreeable, the air quality is good, and there’s an above-average ratio of primary care physicians per capita. The town is somewhat bikeable. Athens draws a relatively low natural hazard risk rating from FEMA. State income tax is a flat rate of 4.99% after a $30,000 standard deduction for a couple and exemption for Social Security benefits plus, starting in 2027, up to $70,000 per person of retirement income. There is no state estate or inheritance tax. One negative: The violent crime rate is a little bit higher than the national average.

Passions: Great for arts/culture, fine dining, lifelong learning, outdoor water and land activities, and golf

Median Home Price: $586,000, 39% above national median

Cost of Living: 29% above national average

The Texas state capital excels at all the leisure activities we review. The music and dining scene is large and robust, and the University of Texas at Austin grants senior citizens free tuition for six credits a semester. Outdoor water and land activities are plentiful, including dozens of nearby golf courses. The city boasts an excellent ratio of primary care physicians per capita. Austin is very bikeable and somewhat walkable. Climate is warm at times, but generally pleasant. Elevation is 300 feet. There is no state income or estate tax. Downsides: Austin has a relatively high (but not very high) risk for natural hazards and a violent crime rate above the national average.

Passions: Great for outdoor water and land activities, and golf

Median Home Price: $733,000, 74% above national median

Cost of Living: 31% above national average

A mountain town 160 miles southeast of Portland, Bend earns its reputation as an outdoor Disneyland for adults. The north-flowing Deschutes River offers fishing and tubing, and is flanked by downhill and cross-country skiing, hiking, rock climbing, bicycling and paragliding. Except in the dead of winter, you can play golf on two dozen nearby courses. There’s good air quality, a low violent crime rate, a good ratio of primary care doctors per capita and a favorable FEMA National Risk Index rating. Oregon has no sales tax but a stiff income tax rate that hits 8.75% at just $22,800 of taxable income for joint filers (with Social Security benefits excluded) and tops out at 9.9% for taxable income above $250,000. There is also a state estate tax that exempts just $1 million left to heirs, the lowest exemption in the nation.

Boston, Massachusetts 🎨🍴🎓⛵🍁⛳

Passions: Great for arts/culture, fine dining, lifelong learning, outdoor water and land activities, and golf

Median Home Price: $836,000, 98% above national median

Cost of Living: 51% above national average

Nearly 400-year-old Boston abounds in all of our passions. Lifelong learning leads, with more than 50 area colleges. Arts/culture and fine dining are tops. Outdoor water and land activities are everywhere, including dozens and dozens of area golf courses. Boston enjoys excellent air quality and abundant primary care doctors per capita. Elevation is 140 feet. The city is highly walkable and bikeable. FEMA rates the natural hazards risk as moderate. The state income tax rate is a flat 5% on income up to $1.08 million, and 9% on the amount above that. There’s no state income tax on Social Security benefits, but there is a state estate tax that exempts just $2 million left to heirs. Negatives: An above average violent crime rate and cold winters.

Passions: Great for arts/culture, fine dining, lifelong learning and outdoor land activities

Median Home Price: $957,000, 127% above national median

Cost of Living: 41% above national average

In a dramatic setting 30 miles northwest of Denver and 5,400 feet up at the base of Rocky Mountains foothills, Boulder offers a heady array of options. Outdoor activities include hiking, climbing, biking and fishing, while indoors there’s a big arts/culture and fine dining scene. The presence of the University of Colorado contributes to those amenities and also allows seniors to audit courses at minimal cost. For film buffs: The legendary Sundance Film Festival is moving to Boulder from Utah next year. Boulder is very walkable and bikeable with a low violent crime rate, good air quality and abundant doctors. The city has a relatively low risk from natural hazards, according to FEMA. The state income tax currently is a flat 4.4%, but competing measures on the ballot in November could dramatically change that structure and rate, depending on what is approved. Under either proposal, Social Security benefits would remained untaxed. There is no state estate or inheritance tax.

Chapel Hill, North Carolina 🎨🍴🍁

Passions: Great for arts/culture, fine dining and outdoor land activities

Median Home Price: $636,000, 51% above national median

Cost of Living: 8% above national average

The hometown of the University of North Carolina has been called America’s “foodiest small town” for its range of culinary options. The area also abounds with cultural offerings and scenic forests and walking trails. Primary care physicians are plentiful, air quality is good and violent crime is low. FEMA gives the city a favorable, relatively low risk rating for natural hazards. The state income tax rate is a flat 3.99%, with no tax on Social Security benefits and no state estate or inheritance tax. At an elevation of 500 feet, the city is very bikeable, but not very walkable.

Charleston, South Carolina 🎨🍴🎓⛵⛳

Passions: Great for arts/culture, fine dining, lifelong learning, outdoor water activities and golf

Median Home Price: $596,000, 41% above national median

Cost of Living: 20% above national average

Hallmarks of this historic coastal city include fine dining, a robust arts scene, outdoor water activities and, with dozens of courses in the area, golf. The College of Charleston offers free tuition to senior citizens. Sitting at an elevation of 20 feet, Charleston is moderately walkable and very bikeable. The city enjoys a good ratio of primary care doctors per capita and good air quality. The top 5.21% state income tax rate kicks in for couples at just $30,000 of taxable income, but there’s no tax on Social Security benefits, and up to $30,000 of retirement account/pension income for a couple is also exempt. There’s also no state estate or inheritance tax. Downsides: Charleston has a relatively high (but not very high) risk for natural hazards, according to FEMA and the violent crime rate is a bit above the national average.

Passions: Great for outdoor water and land activities

Median Home Price: $607,000, 44% above national median

Cost of Living: 16% above national average

The scenic 25-mile-long Lake Coeur d’Alene, flanked by mountains, makes this city 300 miles east of Seattle a popular destination for fishing, boating, swimming, hiking and skiing. Coeur d’Alene has a favorable number of primary care physicians per capita, good air quality, and a low violent crime rate. The city is very bikeable, although not very walkable. Elevation is 2,200 feet. FEMA rates Coeur d’Alene as having a relatively low risk for natural hazards. Idaho’s state income tax rate is a flat 5.3%, and Social Security benefits are exempt. There’s no state estate or inheritance tax. One negative: Winters are cold.

Fayetteville, Arkansas 🎓⛵🍁⛳

Passions: Great for lifelong learning, outdoor land and water activities, and golf

Median Home Price: $385,000, 9% below national median

Cost of Living: 10% below national average

The University of Arkansas still offers among the country’s best lifelong learning deals for senior citizens—free tuition and fee waivers—in this Ozarks city 200 miles northwest of Little Rock. The verdant area has numerous parks and waterways conducive to hiking, fishing and boating, plus more than 20 golf courses. The city is very bikeable, but not so walkable. Elevation is 1,400 feet and air quality is good. The ratio of primary care physicians is at the national average. Fayetteville has a moderate FEMA natural hazard risk. The top state income tax rate of 3.9% kicks in for a couple at a low $4,600. But there’s no state income tax on Social Security benefits, plus $12,000 per couple of other pension/retirement plan income. There’s also no state estate or inheritance tax. The violent crime rate is somewhat above the national average.

Passions: Great for outdoor land activities

Median Home Price: $661,000, 57% above national median

Cost of Living: 16% above national average

Set along famed Route 66, this city 145 miles north of Phoenix offers an outdoor wonderland: hiking, biking, climbing and skiing. At an elevation of 7,000 feet, Flagstaff’s winters are cold, but then the summers are considerably cooler than in broiling Phoenix. The city is very bikeable (but not so walkable) and has good air quality as well as a favorable, relatively moderate natural hazard rating on the FEMA National Risk Index. There is a good ratio of primary care doctors. The state income tax is a flat 2.5%. Social Security benefits are exempt and there’s no state estate or inheritance tax. Downsides include a violent crime rate above the national average.

Hilton Head Island, South Carolina ⛵⛳

Passions: Great for water activities and golf

Median Home Price: $786,000, 86% above national median

Cost of Living: 39% above national average

More than 70 golf courses sit on or near this Atlantic Ocean barrier island. Water-based recreational options include boating, skiing, fishing and kayaking. Hilton Head Island has good air quality, an adequate number of primary care physicians and a low violent crime rate. The island is somewhat bikeable, but not all that walkable. At an elevation of just 10 feet, Hilton Head has a relatively high (but not very high) FEMA risk rating for natural hazards. State income tax is a flat rate of 4.99% after a $30,000 standard deduction for a couple, with Social Security benefits exempt. Plus, starting in 2027, up to $70,000 per person of retirement income will be exempt. There is no state estate or inheritance tax.

Passions: Great for arts/culture and lifelong learning

Median Home Price: $306,000, 27% below national median

Cost of Living: 10% below national average

Some 115 miles east of Des Moines, engaging Iowa City is anchored by the University of Iowa, which offers lifelong learning opportunities through its Senior College and generates arts and cultural activities. In 2008, UNESCO designated Iowa City a City of Literature for its cultural heritage. There’s an excellent ratio of primary care doctors per capita, plus good air quality. The city is very bikeable and somewhat walkable. Violent crime rate is at the national average. Elevation is 700 feet. FEMA gives Iowa City a favorable relatively low risk rating for climate change and natural hazards. State income tax is a flat 3.8%, with Social Security benefits and all pension/retirement income excluded from taxable income. Iowa no longer has an inheritance tax.

Passions: Great for arts, fine dining, lifelong learning, outdoor water activities and golf

Median Home Price: $823,000, 95% above national median

Cost of Living: 73% above national average

New York City offers a dazzling array of activities, including world-class culture, arts and dining, dozens of colleges, and even golf courses accessible via subway, among the 100-plus in the area. There’s a good ratio of primary care physicians per capita and good air quality. At an elevation of 30 feet, the city is very walkable and bikeable. New York has a relatively high (but not very high) FEMA rating for natural hazard risk. The combined marginal state and city income tax rate, 9.3% on a couple with $100,000 of taxable income, reaches a lofty 14.8% on taxable incomes above $25 million. But there is no state income tax on Social Security benefits, and there are additional state tax breaks on pension income. The state estate tax has what sound like a generous exemption ($7.35 million for 2026), but it comes with a “gotcha” —if the estate exceeds 105% of the exemption, it’s all taxable. Violent crime is above the national average.

Passions: Great for outdoor water activities

Median Home Price: $267,000, 37% below national median

Cost of Living: 11% below national average

Sitting at the western tip of the Florida Panhandle on the Gulf of Mexico, Pensacola offers outdoor water activities in spades. These include boating, kayaking, paddleboarding, fishing, swimming, snorkeling or just lying on its miles of beaches. There is a good ratio of primary care physicians per capita, plus good air quality and a low serious crime rate. The city is somewhat bikeable, although not all that walkable. Elevation is 30 feet. Pensacola has a relatively high (but not very high) natural hazards risk according to FEMA. Florida famously has no state income tax and no estate or inheritance tax.

Pinehurst, North Carolina ⛳

Median Home Price: $540,000, 28% above national median

Cost of Living: 3% above national average

With more than 40 golf courses in a rural area, Pinehurst caters to just one retirement passion, but in a big way. This has been a golf mecca since the Pinehurst Resort, 90 east of Charlotte, opened its first golf course 128 years ago. The ratio of primary care doctors per capita is favorable, the air quality is good, and the violent crime rate is very low. Elevation is 560 feet. FEMA rates Pinehurst favorably as having a relatively moderate natural hazard risk. The state income tax rate is a flat 3.99%, but Social Security income is exempt and there’s no state estate or inheritance tax.

Pittsfield, Massachusetts 🎨🍁

Passions: Great for arts/culture and outdoor land activities

Median Home Price: $313,000, 26% below national median

Cost of Living: 4% below national average

This former mill town 135 miles west of Boston and 40 miles southeast of Albany, N.Y., has long morphed into the center of one of the country’s most vibrant arts scenes. Along with its world-class performing arts (particularly in the summer), Pittsfield punches above its weight in museums and art galleries. Nearby state parks offer fall leaf-watching and winter skiing in the scenic Berkshire Mountains. The ratio of primary care doctors per capita is favorable, and the air quality is good. FEMA rates Pittsfield as having a very low risk for natural hazards. The state income tax rate is a flat 5% on income up to $1.01 million, and 9% on the amount above that. There’s no state income tax on Social Security benefits, but there is a state estate tax on estates over $2 million. Negatives: The violent crime rate is above the national average, and winters are cold.

Passions: Great for fine dining, and outdoor water and land activities

Median Home Price: $599,000, 42% above national median

Cost of Living: 13% above national average

Perched 100 miles north of Boston, Maine’s largest city offers a wide range of water and land recreation. The array includes boating, kayaking, rafting, cross-country snow skiing, hiking and bicycling. The restaurant scene draws great reviews. There is an excellent ratio of primary care doctors per capita, plus good air quality and a low serious crime rate. The city is very walkable and bikeable. Elevation is 60 feet. FEMA rates Portland as having a relatively low natural hazard risk. The Maine state income tax tops out at a hefty 7.15% on taxable income above $129,749 for a couple. But there is no state income tax on Social Security benefits nor a state estate or inheritance tax.

San Luis Obispo, California⛵🍁

Passions: Great for outdoor water and land activities

Median Home Price: $1,008,000, 139% above national median

Cost of Living: 46% above national average

Roughly equidistant from Los Angeles and San Francisco in the California Central Coast region just off the Pacific Ocean and set in very scenic country, San Luis Obispo offers a wide array of outdoor land and water activities. Those include coastal water sports, fishing, hiking and biking. There is a good ratio of primary care doctors per capita, plus good air quality. The city is very walkable and bikeable. Elevation is 230 feet. SLO has a relatively high (but not very high) risk for natural hazards, according to FEMA. The California marginal tax rate for a couple hits 6% on taxable income of just $82,904 and tops out at 13.3% above $1,485,906. Social Security benefits aren’t taxed and there’s no state estate or inheritance tax. SLO’s violent crime rate is above the national average.

Passions: Great for arts/culture, fine dining and outdoor land activities

Median Home Price: $591,000, 40% above the national median

Cost of Living: 14% above the national average

Some 60 miles north of Albuquerque, America’s oldest provincial/state capital (founded in 1610) is a wonderland of art galleries, fine restaurants and museums set against the dramatic Sangre de Cristo Mountains. There’s nearby world-class skiing and other outdoor land activities. Santa Fe has a good ratio of primary care doctors per capita and good air quality. Elevation is 7,200 feet. The city is very walkable and bikeable and has a favorable moderate natural hazard risk rating from FEMA. The marginal state income tax rate for most couples is in the 4.7% to 4.9% range, with the rate topping out at 5.9% on taxable income above $315,000. Social Security benefits are excluded if a couple has adjusted gross income below $150,000, and neither party is above $75,000. There is no state estate or inheritance tax. Downside: The violent crime rate is above the national average.

Passions: Great for arts/culture, fine dining, outdoor water activities and golf

Median Home Price: $413,000, 2% below national median

Cost of Living: 5% above national average

This Gulf Coast city 60 miles south of Tampa draws its outdoor retirement appeal from nearby beaches, fishing, boating and nearly 100 area golf courses. Indoors offers a large arts/cultural scene and top-flight restaurants. At an elevation of 16 feet, the area is very walkable and bikeable, with good air quality and an adequate number of physicians per capita. Sarasota has a high—but crucially, not very high—natural hazards risk according to FEMA. That distinction is why it was able to make this list when even more hurricane-vulnerable Florida beach places didn’t. There is no state income or estate/inheritance tax. The serious crime rate is above the national average.

Traverse City, Michigan 🎨🍴⛵⛳

Passions: Great for arts/culture, fine dining, outdoor water activities and golf

Median Home Price: $450,000, 7% above national median

Cost of Living: 4% below the national average

Sitting at the end of a scenic Lake Michigan inlet, 250 miles northwest of Detroit and 320 miles northeast of Chicago, Traverse City offers water sports, more than 30 area golf courses and a reputation for top fine dining. It’s also near the famous Interlochen Center for the Arts, which hosts scores of yearly performances year-round. The air quality is good, and there’s an above-average ratio of primary care doctors per capita. At an elevation of 600 feet, Traverse City has a very low natural hazard risk as measured by FEMA. The serious crime rate is below the national average. The state income tax rate is a flat 4.25%, and it excludes Social Security benefits and some pension income. There’s no state estate or inheritance tax. On the downside, Traverse City winters can be cold and dark.

Passions: Great for arts/culture, lifelong learning, outdoor land activities and golf

Median Home Price: $324,000, 23% below national median

Cost of Living: 4% below national average

The University of Arizona provides a number of lifelong learning opportunities while supporting a robust arts/culture scene, in a scenic stretch 70 miles from the Mexican border. Surrounded by the Sonoran Desert and mountains, Tucson offers hiking and other outdoor land activities, including more than 40 golf courses. There’s an abundance of primary care doctors. At an elevation of 2,600 feet, Tucson is very bikeable and somewhat walkable. It has a relatively high (but not very high) natural hazard risk rating from FEMA. Summers are hot, though a bit cooler than in Phoenix. There’s a 2.5% flat state income tax. Social Security benefits are exempt and there’s no state estate or inheritance tax. Air quality can be a problem, and the violent crime rate is above the national average.

Walla Walla, Washington🍴🍁

Passions: Great for fine dining and outdoor land activities

Median Home Price: $421,000, at national median

Cost of Living: 7% below national average

This idyllic city 260 miles southeast of Seattle has more than 100 nearby wineries, which support a fine dining scene, and the allure of a college town (Whitman College, Walla Walla University). The area is known for its hiking and biking terrain. There is a good ratio of primary care doctors per capita, plus good air quality and a low serious crime rate. The city is very bikeable and somewhat walkable. Elevation is 950 feet. FEMA rates the natural hazard risk in Walla Walla as relatively low, although forest fires can be an issue. Washington voters will weigh in next month on a measure to impose a 9.9% income tax on tax returns showing taxable income above $1 million. A 7% “excise tax” is already imposed on capital gains topping $250,000 from investments, excluding real estate. There’s also a hefty sales tax and a stiff estate tax that kicks in on estates over $3.076 million and has rates of up to 35%.