What’s the Best State to Live In?

Whenever the best city/state to live in lists come out it's usually a surprise. Then the rest of the article spends tons of time trying to convince you as to why that city/state doesn’t suck as much as you would normally think. It's never New York or California, or the states that a lot of people flock to. I really find it interesting that this was listed as North Dakota. I guess it's because of low taxes. There's also a stable housing market and low unemployment. However, it's also pretty cold. Granted, the opportunity to have enough left over to possibly buy gold bars might make all of that snow worth it. Would you ever change states just because of lower taxes?