Coming in at N0. 7 Oregon - Oregon was a surprise on this list, said A.J. Smith, vice president of content for SmartAsset. The Pacific Northwest state’s cool climate is “not traditionally thought of as retiree weather,” Smith said. Oregon also has some of the highest personal income taxes in the country. But the state’s scenery and its wine country are draws, and Smith said that the state’s popularity among retirees shows they “are looking for places to be active.” This is despite the fact that other West Coast states, Washington and California, are losing retirement-age residents. There is one significant tax perk to living in Oregon, however: no sales tax. In 2014, the net migration of people over 60 moving to Oregon was 6,740.