Nebraska has become a high tax state. Despite relatively low housing costs, the cost of health care is also well above average. The weather can be extreme--Nebraska is right in the middle of Tornado Alley--and in the winter, snowfall can be abundant. Then there's the wind, which during winter makes the temperature feel up to 20 degrees colder. Retirement here might seem attractive, at least initially, but between the high tax burden and the higher chance of a natural disaster, retirees should look elsewhere.

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