Several outlets have published lists of desirable towns for retirees, with some focusing on specific states such as new york, wisconsin, iowa, and michigan, while others consider the northern united states as a whole or compare options in the us to those in europe. Some lists highlight the most affordable towns to retire in the northern united states. The various lists appear to offer different perspectives on the best places to retire, with some focusing on comfort, lifestyle, and healthcare, and others on affordability.