Retirement Meccas are the make-or-break geography of residential development, home, and community building. Which states exert the strongest gravitational fields--fair climes, low taxes, affordable homes, and cultural, health, entertainment, and dining richness--and which ones don't are going to be the winners and losers in the great Boomer sweeps of the next decade or so.
Marketwatch showcases the research of WalletHub, and explains the methodology here:
WalletHub’s ranking is based on 24 metrics. The data set ranges from the adjusted cost of living to the number of various entertainment options per capita to public hospital rankings. Each metric was given a value between 0 and 100. Affordability was given the most weight (40 points) while quality of life, (such as weather, activities, crime) and health care were worth 30 points each. The states were then ranked from 1 (best state to retire) to 51 (worst).
By the way, here's a link to Marketwatch's showcase of the 10 worst states to retire.