Located just outside of Phoenix, CNN Money named Surprise of the best places to retire in 2009. Part of this distinction has to do with the fact that it is extremely affordable--with average home prices around $150,000. As of 2010, state income tax is around 41/2 percent. Moreover, this is an active retirement community, with many retired residents living in Sun City Grand, which is akin to a resort-style community for older residents. There are also plenty of recreational resources in town, including an aquatics center and a large park.
Locals can watch baseball at Surprise Stadium (the Kansas City Royals and Texas Rangers both do spring training here), cool off at the town's 10,500-square-foot aquatics center, and check out ancient petroglyphs at a nearby 30,000-acre park. Nearly 20 percent of residents live in Sun City Grand, a resort-like retirement community that offers reams of activities--tennis, golf, wine tasting, and more. (The original Sun City is a few miles down the road.)