Florida is one of the most popular retirement destinations for active adults aged 55 and older. There is an extensive selection of age-targeted and age-restricted 55 plus communities in Florida. Year-round sunshine and warm weather are favorable to an active adult lifestyle filled with golf, tennis, swimming, boating, fishing, beach days, and other outdoor recreational pursuits. Florida is also one of the most tax-friendly states for retirees, and residents ages 55 and over are eligible for various benefit programs. There is no income tax and the state sales tax is just 6%. On top of that, there is a $50,000 Senior Citizen Exemption for persons 65 and older.