In its January-February 2008 issue, Where to Retire magazine highlights Gainesville as one of eight towns in the U.S. that have low tax burdens on retirees.

"Gainesville, GA, in the foothills of the Blue Ridge Mountains and on the shores of Lake Lanier, offers residents a below-average cost of living, high-quality health care, four mild seasons and a retirement income tax exemption," said Mary Lu Abbot, editor of Where to Retire.

Also profiled are Easton, Md.; Oxford, Miss.; Fairhope, Ala.; Staunton, Va.; Petoskey, Mich.; Ashland, Ore.; and Kalispell, Mont.