Wedged between the no-income-tax states of Florida and Tennessee, Georgia has loosened up its approach to taxation for seniors in recent years. Today, $65,000 of income (including from pensions and IRAs) is exempt from Georgia state income tax. Even without such a generous allowance, the Peach State would still be a magnet for retirees seeking a golf-oriented life. Whatever your geographic preference, two of the largest golf communities in the east -- Reynolds Plantation on Lake Oconee and The Landings near Savannah -- offer a total of 12 terrific golf courses and dozens of on-site activities for a mostly retiree populations. Whether you choose the ample coast of Georgia, including the golf rich areas of Sea Island, Brunswick and St. Marys, or the upstate mountain areas around Big Canoe and Lake Hartwell, you won't run out of options for your golf retirement.

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