Their list of best cities to retire lists Corvallis, Oregon, as number two.
Everyone has different requirements, so these "best" lists are really subjective. We are eventually planning to live in a continuing care retirement community, which means that we won't own real property (usually an initial payment buys a "life lease"). So, for us, property taxes won't mean anything (at least, directly), but we will be concerned more with medical care, transportation, sales taxes, and other living costs (including vehicle costs like licenses and registrations). As a side note, for RVers who drive a big rig, there's also the requirement in some states to pass an additional test for an operator's license.