I'd like to relocate, but I'm having difficulty finding that special place meeting the below criteria
1) low to moderate cost of living
2) no/low state income taxes
3) no/low estate taxes
4) low property taxes
5) has a semblance of four seasons, but not too cold in the winter or hot in the summer
6) ample recreational opportunities, including freshwater lakes, golfing etc...
7) Waterfront property available for purchase at reasonable prices
8) neighbors / fellow residents with manners and at least average intelligence
9) access to good quality health care within a reasonable distance of my lake home
10) has no/few Ohio State fans (see #8 above)
With that criteria, I suggest TN (Knoxville, Chattanooga, and Nashville all have lakes nearby), or possibly South Carolina. (south of Greenville)