North Carolina
Retirement security score: 3 out of 10
With a relatively high income tax rate, the Tar Heel state is not particularly friendly to retirees right now. However, starting this year, the state will change its income tax policy from a graduated bracket system with a top rate of 7.75 percent, to a simpler structure with a flat rate of 5.8 percent in 2014 and 5.75 percent in 2015, which should make it more welcoming to retirees.
