Which Georgia city is the best place to retire in the United States?

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Cumming is the best place to retire in the United States, according to a study released by a New York-based financial technology company.

The Forsyth County seat north of Atlanta scored 100 on SmartAsset’s index of best places to retire based on tax burden, access to medical care and opportunity for recreation and social activity.

Cumming narrowly beat out Naples, Fla., which scored 98.4 on the index.

Naples’ tax burden of 13.6% was lower than Cumming’s 16.5%, based on state and local income and sales tax rates. However, Cumming significantly bested Naples in the access to medical care category, with 36.5 doctor offices per 1,000 people, compared to 29.2 for Naples.

Cumming also scored slightly higher than Naples with 10 recreation centers per 1,000 people compared to 9.4 for Naples.

Beverly Hills, Calif., has by far the easiest access to recreational and social opportunities with 33.7 rec centers per 1.000 people. However, the posh Southern California community’s tax burden is higher than either Cumming or Naples at 16.7%.

Beverly Hills finished third on the SmartAsset index with a score of 83.08.

Other cities considered friendly to retirees that made the index’s top 10 include Gig Harbor, Wash.; Westlake Village, Calif.; Media, Pa.; and the Jacksonville, Fla., suburb of Orange Park.

Despite the chilly winters, Michigan placed three cities on the index of best places to retire: Farmington, Gross Pointe and Grand Blanc.

The full report is available at https://smartasset.com/retirement/retirement-calculator#map.

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