The City of Cumming has been named the second best place to retire in the country, according to a recent study by SmartAsset.

A happy, healthy retirement depends a lot on location, the study said. To find the best places to retire, SmartAsset gathered data on three separate regional factors that affect the quality of life for retirees.

First, SmartAsset looked at state and local tax rates, considering two types of taxes: income and sales. Effective tax rates were calculated based on a typical retiree earning $35,000 annually (from retirement savings, Social Security or part-time employment) and spending their disposable income on taxable goods.