When it comes to retirement planning, financial considerations are usually at the top of the agenda.

Anticipating expenses may be less precise, with unknowns like inflation, health care costs, and unexpected payments.

Once the finances are established, a question for a number of retirees is where to live.

Blue Ridge Parkway Winds Through The Mountains Of North Carolina

Getty Images

For some, though, the nest is empty and there’s too much unnecessary space to maintain.

Children and grandchildren may have moved away.

Daily needs like shopping, health care, socializing, and staying active might not be sufficiently convenient.

Boats sail through New Pass of Estero Bay toward the ocean

Getty Images/iStockphoto

Are weather-related necessities like snow shoveling, home heating, and landscape care becoming a burden?

These are all considerations that come into play when planning for retirement.

Cities in Florida almost always top the list for where to retire in the U.S.

Upscale beach homes at Naples in Florida

John Greim/Loop Images/Universal Images Group via Getty Images

Museums, art galleries, and performing arts centers provide a strong cultural element.

Both property and violent crime rates are lower than comparable metro areas, and health care is easily accessible.

Plus, there is a vibrant retiree community in Sarasota.

Historic Michigan Theater, built in 1928, located on East Liberty St in Downtown, Ann Arbor

Getty Images

Unemployment is low a plus for seniors who might want to supplement their income with part-time work.

Golf, tennis, museums, and strolling along the pier at sunset also keep residents busy and happy.

A range of affordable housing and no state income tax might be attractive to some retirees.

Fishermen on Pier at Myrtle Beach State Park

Getty Images

Another bonus: Affordable housing and no tax on social security income.

The fall foliage here is spectacular, and come summer, beaches are less than an hour away.

Property taxes are low, too, and there’s a homeowners exemption for residents over 65.

Fort Worth Stockyards

Heather Durham/Travel + Leisure

A range of housing is available, with property taxes considered high, even with exemptions for seniors.

Texas has no state income tax.