What is the best state for retirement and aging? If you ask this question, you are likely to receive a listing of states with more favorable and less favorable tax policies. Rifle through the state tax policies and any number of tax breaks will pop up. Some policies benefit everyone—the states that don’t impose any income taxes or sales taxes are examples. Then there are the specific exemptions for older taxpayers—certain types or amounts of income, including Social Security, pensions and retirement savings, property tax exemptions, and even some long-term care insurance deductions. While the fairness, value and efficacy of these tax policies may be in question, it is clear that tax policy, alone, isn’t what people who ask about the best states for retirement are really seeking. They are more likely looking for places with amenities and affordable services that will keep them comfortable and safe as they age.