A familiar face is not among the top ten in a new list of the most retiree-friendly states.

Bankrate.com has a new list of the ten most retiree-friendly states and notably missing is Florida.  Bankrate's criteria for their list includes cost of living, taxes, access to healthcare, and crime rate.  Florida was docked for the relatively high cost of living and rising crime rate.

Also not in the top ten was Texas.  John Brady with TopRetirements.com says Texas was number two on their list last year, "Texas would be a great place to retire because it is one of the few states that does not have an income tax."

Bankrate's list had Tennessee at number one, Louisianna at number two, even North and South Dakota made the top ten.

Brady says Texas may have taken a hit on the list because of higher property taxes and higher sales taxes, "property taxes are kind of unfair in some ways.  The biggest way is that they don't really bare any relation to your income."

Texas does have protections for seniors on property tax increases and also earns high marks for being one of the few states that has retirement towns designed specifically for retirees.