Washington – October 27, 2026 -- Midland, Michigan, is the No. 1 place to retire in the United States for the second year running, according to the 2027 Best Places to Retire list from U.S. News & World Report. Affordability was the deciding theme of this year's ranking.
Midland scores high on affordability and retiree taxes
Midland kept its top spot thanks to strong marks for affordability and retiree taxes. Homosassa Springs, Florida, placed No. 2 on affordability, growth in its 55+ population and retiree taxes. Weirton, West Virginia, took No. 3 with high scores for quality of life, retiree taxes and affordability.
New scoring weights push Paducah into the top 10
U.S. News adjusted its scoring weights to reflect growing concern about affordability in America. The change produced several double-digit jumps within the top 25. Paducah, Kentucky, climbed to No. 8 and entered the top 10 for the first time.
Megan Wood, assistant managing editor for home services and real estate, said affordability is "top of mind for Americans this year." She said the updated weighting is meant to match what retirees prioritize.
Florida and Texas dominate the list of 250 cities
Florida and Texas hold a large share of the top 250, with a number of affordable and retiree-tax-friendly locations.
U.S. News evaluated more than 850 cities on six measures
Of more than 850 U.S. cities evaluated, the top 250 were published. Each was scored on quality of life, affordability, healthcare, retiree taxes, job market, and population and migration for retirees aged 55 and older.
The weights for those six measures came from a public survey of people aged 45 and older who are at or approaching retirement age. Data came from Applied Geographic Solutions, including figures from the FBI's Uniform Crime Reporting program, the Bureau of Labor Statistics, the Bureau of Economic Analysis and U.S. News' Best Hospitals rankings.