It all depends on your point of view

At this link, it is claimed that GA is the second worst state to live in when retired.

On the other hand, there is a partial state exemption from state income tax on interest, dividends, withdrawals from IRA/401K/..., and a bit of earned income for seniors.  Worth more than $1k/yr to typical golden ager.  Plus in my county, no property tax on house from school district or city I live in, except of cost of fire, police and some bonds.  70-80% discount.