There's a magazine called 'Where to Retire'. They just did a list of 8 tax friendly places that would be best places to retire.
Editor Annette Fuller says “While the cost of living is low, these communities provide a high quality of life”.
They called Sumter, SC as one of those jewels. "A popular spot for veterans, thanks to an Air Force base, Sumter, SC, has friendly locals, according to our interviewed retiree, and myriad cultural and outdoor options, like a 1,000-acre state park.”
Here are the other 7 towns. Anacortes, WA; Boulder City, NV; Nacogdoches, TX; Robertson County, TN; Smyrna, GA; West Feliciana Parish, LA; Winter Garden, FL