Take a look at Chattanooga. Tennessee has no state income tax and a low cost of living in general. We are getting more and more retirees who like seasons, but want a milder climate. There are about 300,000 people here, and the city is located on the Tennessee River. Urban planners are coming from all over the US to study what Chattanooga accomplished transforming the city from one of the dirtiest in the country to a vibrant city with parks, bike trails, urban residential, etc. You can be in the mountains in 45 minutes, Atlanta in 1.5 hrs, Nashville in 2. I've been hear 13 years, and whenever we have out of town guests, they all just say "Wow, what a great city".