3. Sun City, Arizona: The Historic Pioneer

Opened in 1960, Sun City was the very first master-planned 55+ community in the nation. Located just outside Phoenix, it established the blueprint that thousands of other developers eventually followed. Despite its age, it remains fiercely popular due to its unbeatable affordability, established infrastructure, and low tax burden.

Because Sun City is fully built out, buyers purchase resale homes, which often feature larger lots and mature landscaping compared to brand-new developments. The community offers seven recreation centers, eight golf courses, and two bowling alleys. What makes Sun City particularly attractive is the property tax structure; because it is an unincorporated community without its own school district, property taxes remain astonishingly low compared to the national average.