According to Forbes Magazine Tucson, more specifically Pima County is rated #3 of the top 5 in places to retire and grow old.

Total Population: 1,012,018*
Percent of Population 65 and Over: 15.2%*
Median Income of Those 65 and Over: $36,635*
Median Housing Costs Per Month: $972*
Average 2008 Unemployment Rate: 5.1%**
Number of Hospitals, Clinics and Elder Care Facilities Per 10,000 People: 2***

The warm, dry weather of South Central Arizona first attracts retirees, but it's the parks and recreation that keep them busy. From the Coronado National Forest to the Starr Pass bike trails, physical activity is an important element of Pima County's culture. Most of the population surrounds the city of Tucson, where the subprime mortgage crisis has resulted in thousands of suddenly affordable homes.

The other locales mentioned were:

1. Montgomery County, Pennsylvania

2. Nassau County, New York

4. Palm Beach County, Florida

5. Honolulu County, Hawaii