New Jersey is one of the most sought-after retirement destinations in the U.S. And with over 200 active adult communities, it’s also the second state with the most age-restricted communities in the country. The Garden State has become a retirement haven for many Boomers thanks to its tax benefits and distinct landscapes. But its central location along the East Coast is also what makes this state attractive. Empty nesters living in New Jersey have easy commutes to New York, making it easy for them to visit family and friends as well as all of the entertainment and attractions in the area. Active adults who are still working during their Golden Years are also just a short drive or train ride away from the city. While New Jersey may not offer tropical weather year round, it does provide easy commutes into New York.