It might be! Cost of living is 31 out of 50 states. Much better than California at 49th though.
http://www.bankrate.com/retirement/states-ranked-from-first-to-worst-on-retirement-2/
You know, I kinda take issue with these charts because they rarely make sense even in their own choices. For example they place New Hampshire as #1 yet if you look at the three most important aspects to seniors, Maine actually ranks better in 5 of the categories (including the 3 most important ones & not far off in 2 others). The one aspect with the largest difference is taxes, and that's #6 in importance. Also of note, the majority of retirees are not wealthy enough that the tax consequences are really a major issue (IMHO).
Here's the table provided with the 6 columns put in order of importance