It is very appealing due to its location (within in 2 hours to the Major East Coast Metropolitan Areas), low cost of living and it's tax structure. People tend to focus on states with no income tax, such as Florida, Texas and Nevada. However, when retiring, it seems as though the the biggest burden is property taxes and sales tax. There's no state sales tax, property taxes are relatively low, and homeowners 65 and older qualify for a tax credit on half of their school taxes, up to $500. Delaware does have a maximum state income tax of 5.95%, but Social Security benefits are exempt.
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