25 Best Places to Retire.

They all seem to be college towns. But where's Madison? I went through the list looking for Madison, and on seeing each new place, I thought: It's kind of like Madison, but Madison's better. Then, thinking for 1 more second, I realized what factor excluded Madison from the list. And it's not cold weather. There are plenty of cold places — including Duluth. It's got to be the taxes.