some text
This 1996 photo provided by Rock City Gardens shows an advertisement for the attraction painted on the side of a barn in Cumberland County, Tenn.


Bankrate reviewed cost of living, activities, tax burden, climate and health care availability to rank states.

1. Tennessee

2. Louisiana

3. South Dakota

4. Kentucky

5. Mississippi


Tennessee is the best state to retire in, according to a new study by the finance consulting firm

The cost of living in the Volunteer State is the second lowest among the 50 states, behind only Oklahoma, and Tennessee's favorable weather, economic and medical climate make it the best state for those who want to kick back and enjoy their retirement, Bankrate said.

The rating service gave top ratings to Tennessee despite the fact that it rated Tennessee's crime rate "among the worst" in the country.

Georgia ranked 18th and Alabama placed eighth among the 50 states.

Clint Brewer, assistant commissioner for the Tennessee Department of Economic and Community Development, said the state's comparatively low property, energy and tax costs "make it very affordable and an easy place for people to retire and live comfortably.

"We offer a terrific quality of life for people to enjoy, whether it is in the mountains in East Tennessee, the rolling hills of Middle Tennessee or other parts of our state," he said.

To entice more retirees to relocate to Tennessee, the state promotes itself with its Retire Tennessee campaign and website --

Bankrate rated Oregon as the worst state for retirement. Oregon has more cold weather, crime and high taxes, Bankrate said.