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From a tax basis standpoint both TN and FL are fantastic. TN has very low personal property/registration tax on vehicles. You pay regular sales tax, but you do that in FL as well. The problem with East TN is that NC got all the best mountain locations in terms of elevation for coolness. Tail of the dragon is awesome. FL is flat and hot.

I met a guy that retired in NC and had an identical Floor plan house in Florida. Twice a year he would load up the car with a change of clothes and his computer and move the "in season" house. Everything else was duplicated. Not cheap, but very baller way to do it.
 

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We moved to the upstate of SC from AZ for a host of reasons. Very good climate-wise. Very few mosquitos in the summer, less humidity than Midwest or Tennessee. Lower part of SC is a swamp, we're in the foothills of the blue-ridge mountains. Summers have some hot days. Rarely see 100F several days in the 90s, mostly 80s. Winter can be cold, but usually reasonable. 50s-60s during day with 30s-40s at night. Every couple of years we get a dusting of snow. As far as 1 place for year around living that is not coastal, it is pretty good.

Sales tax on vehicles is capped at $500. Sales tax on everything else is 6% which is pretty low. Property tax on houses is quite reasonable. Housing is very affordable. You can live 20-25 minutes from downtown and get a starter home for $150k or a 3500 sq ft house in a small lot neighborhood for $350k-$400k.
Power is pretty cheap as is nat gas.
County governance where we live is awesome. People are super easy to deal with and friendly. DMV is state run and a bucket of crap.
Lots of hiking, lakes, and outdoors.
Because BMW is in town our local airport has an 11,000' runway so they can take any plane. Hubs for carriers are in ATL(2.5hr drive) and Charlotte(1.5hr drive), or a hop out of here. Several major carriers. Airport is small but super pleasant to deal with because of it. Most major carriers provide service.

The downsides: Personal property tax on vehicles is high and that is every year. HOWEVER, now that the elise's are all 15 years old, they are "antiques" and cost about $40 a year to register.
Some infrastructural growing pains, traffic-wise.
 

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Florida smells like an armpit. Although a few good tracks nearby -- the risk of my home being blown away every year kinda kills that whole state, along with the armpit smell. Unless you're actually at a track, sitting in a pool, it's kinda miserable. Fun side quest, google: "Florida man" and your birthdate and enjoy the lunacy that exists.

Someone mentioned Spring Mountain. Incredible track, with lots of varying configs, but you either have to live in Pahrump (pretty rural, but housing is affordable), or Vegas (great to visit, terrible to live). SMMR is top three best tracks on the west coast.

Surprised not a single SoCal mention. Best weather. Willow Springs, Chuckwalla, Streets of Willow, Thermal, Buttonwillow, LVMS, SMMR... all within 5hrs drive. Stretch it to 8hrs and you now have Laguna Seca, Thunderhill, Sonoma, Wild Horse Pass (AZ), and Inde (AZ).
Downside, taxes and Californians.
If you have the means to live retire in So Cal, it is perhaps worth a mention. If you have to work for a living, it IS an armpit. So much traffic, crap roads, crap schools, everything is just crammed together, high taxes, and cost of living. We've autoxed out there for years while we lived in AZ and watched it slowly get worse and worse. Now if you could live in Malibu or up the coast maybe.....
 

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I'll be kind and say I hope all our Lotus friends escape in time, then I'd be ok with California floating out to sea.
Arizona Bay, Baby!

True.

Or, get away from that corner of the state and go more inland. Roads improve, traffic improves, and more space for living. Doesn't fix the higher taxes and COL though.

Even still, it hits most of the basic requirements of the OP's desires:
  • Great weather, check
  • Variety of tracks, check
  • Great tracks, check
  • Year round track ability, check
  • Great state to retire, eh. :D

Not many other states offer as many options.

Sadly, I'm in Idaho where I have the inverse of the list above.
This would work up north, but not in So Cal. I've often wondered why anyone would live more than 15-20 miles inland of the coast in So Cal. The weather is the same as Phoenix, but costs twice as much with more crowding and higher taxes. Phoenix is 6 hour drive from LA or a 45 minute <$100 flight. Of course many people including several friends figured this out and moved to Phoenix, driving up the cost there.

Now in SC we have plentiful water supply, including some of the best tasting tap water anywhere, still reasonable housing, beautiful climate. While personal property tax is insane here, insurance is HALF of what it was in AZ, AND sales tax on vehicles is capped at $500.
 
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