• Proximity to water is often a requirment for individuals when choosing a retirement location.river image by Bartek Jurkowski from Fotolia.com
  
  Retirement is the ultimate goal after working and saving for a lifetime. Several factors are relevant to retirees when choosing the perfect retirement location; these include weather, medical care, taxes and recreation. With a history of volatile economy times, affordability is quickly becoming the most influential factor in determining a retirement location.
  
  

Columbus, Ohio

• Forbes.com reports Columbus is its number one choice for most affordable places to retire. Poverty level is one contributing factor and persons over the age of 65 account for less than 6 percent of people under the poverty level. Ohio State University is in Columbus and offers a wide array of restaurants and sporting events on and near the campus. Forbes reports more than 20 percent of seniors living in the Columbus area work.
  
  

Columbia, South Carolina

• The median home is available in Columbia, South Carolina, for $147,000, reports a 2009 article by U.S. News and World Reports' Money website. Columbia is on the Congaree River, with city parks and walking trails on both sides of the river. Tax incentives for retirees are also available in the state of South Carolina and include income credits, property tax credits and partial year resident credits. Four hospitals sit within the city of Columbia, with emergency rooms, and they accept both Medicaid and Medicare. The state does have a 6 percent sales tax.
  
  

Tucson, Arizona

• Bloomberg Business Week's likes Tucson, Arizona, for its top place to retire. The weather is suitable for year-round outdoor recreation, but does get extremely hot during the summer time. Summer temperatures are often over 100 degrees, while winter temperatures hold steady around 60 degrees. Home pricing was a large factor in the Business Week ranking of Tucson, as was cost of living. With over 100 parks, Tucson has put city funding to work in developing a friendly outdoor recreation city. Tucson is home to the University of Arizona. The average home price is $143,000.
  
  

Port Charlotte, Florida

• Florida has long been thought of as a terrific retirement location. Constant sun and warm weather are notorious for driving retiree's to the Florida coastline. CNN Money's website chose Port Charlotte, Florida, as the best place to retire. The median three-bedroom home price is $170,000 in 2010, which is more than the other top retirement locations. Florida does not have a state income tax. Many of the homes in Port Charlotte are located on some type of water, either a canal, lake or harbor. The harbor has 219 miles of shoreline to enjoy and explore. No interest and dividend income tax will save retirees money. Water is not the only attractive feature of this town; hospitals and a local 500-seat theater are other substantial features of Port Charlotte.