#2: Retirement Mecca
How could we have a Best Of for tennis, and not mention at least one city in Florida. Tennis players hit the courts year-round in this Gulf-side city. Some courts even have views of the water. The city offers a slowed-down pace with great restaurants and amazing golfing as well. What more could you ask for, besides living in a place that doesn’t have pension or social security tax? Oh yeah, excellent.