Many people relocate in retirement purely for lower taxes, but in reality, multiple aspects should be considered. Here are the TOP 10:1. Location: Do you want to live in an urban, suburban, or rural area? What region of the country? What country? What’s the economic trajectory of the region, the city, even the neighborhood, because all of those things matter in your well-being. What about the weather….12 months of the year?2. Climate change and disaster risk: This impacts budgets. Running AC at full blast in summer. Or heat for 6 months? Insurance costs in high-risk areas? Vulnerability measure for 18 natural hazards, including wildfires, heat, hurricanes, flooding, landslides, and earthquakes. 
3. Cost of living: Even in a larger home, energy bills may be reduced considerably if you move from a place with cold winters and hot summers to somewhere more moderate year-round. 
4. Crime rate: Safety and security matter lots. Ease of mind too.
5. Healthcare accessibility – is an emergency room 10 minutes or 2 hours away? – and quality.
6. Medicare premiums vary considerably by market. 
7. Taxes: While some areas pose no state income tax, Social Security, inheritance, estate tax, or retirement income like pensions, IRAs, or 401(k)s, they often have significant sales taxes and property taxes.
8. Recreation. There may be nothing worse than dying of boredom.
Are there places to hike, bike, swim, ride horses — whatever moves you to, well, keep moving? How walkable and bikeable is a place? What matters to YOU?
9. Transportation: access to a good airport with direct flights? Mass transit? Traffic? How long are basic commutes?
10. Friends and family: socialisation is critically important. Being close to friends and family may matter more than anything.
(COMPASS)