The city of Knoxville is Tennessee’s third largest city and ranks in the top 50 cities for Best Places to Live and Best Places to Retire by U.S. News & World Report. While located along the Tennessee River and in the foothills of the Smoky Mountains, Knoxville boasts four distinct seasons, low property taxes, central location and no state in-come tax. Outdoor and indoor recreation opportunities abound with local greenways, ice rinks, urban parks, health clubs, mountains, lakes, trails and more. Museums, theaters, and art galleries are only some of the cultural offerings available in Knoxville, and the state of Tennessee’s flagship University located in Knoxville offers a variety of events with concerts, lectures, exhibits and the many highly contested SEC athletic events played throughout the year by the University of Tennessee Volunteers.