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GreatPlacesToRetire |

The Cost of Living Index reported here considers the two largest categories of expense for a household, housing costs and taxes. The index value of the average U.S. household is 100%.
Winter Haven, FL is the most affordable city among our 99 top retirement cities with a cost of living that is 67% of the average U.S. town or city.
| Cost of Living Index | ||
| 2009 | ||
| Cost of Living | GPTR | |
| City/Town | Index | Rank |
| Winter Haven, FL | 67% | 1 |
| Melbourne, FL | 72% | 2 |
| Fond du Lac, WI | 75% | 3 |
| Galveston, TX | 75% | 3 |
| Clarksville, TN | 75% | 3 |
| Springfield, MO | 77% | 6 |
| San Marcos, TX | 78% | 6 |
| Tyler, TX | 78% | 6 |
| Marietta, OH | 79% | 9 |
| Oak Ridge, TN | 79% | 9 |
| Great Falls, MT | 80% | 11 |
| Casper, WY | 80% | 11 |
| Gainesville, FL | 81% | 13 |
| Columbia, SC | 82% | 14 |
| Green Bay, WI | 83% | 15 |
| GPTR Rank - Lower Cost of Living Index is better | ||

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