Rich with battlefields and historical attractions, Virginia and North Carolina are good places for military retirees to call home.

By Don Vaughan

In almost any discussion about retirement it’s Florida and Arizona that get all the accolades. Both are gorgeous states and home to millions of happy retirees, but in recent years a growing number of seniors have been settling in a section of the country steeped in American heritage and history, specifically Virginia and North Carolina. • It’s easy to see why. Both states have much to offer retirees, not the least of which is more than 200 years of American history, culture, and tradition. They also boast moderate seasonal weather; sunny seashores and majestic mountains within an easy drive; and so many attractions, museums, and regional festivals that you could spend the rest of your life trying to fit them all in.

Oh, and did we mention the golf courses? There are more than 250 resort and daily fee courses to choose from in North Carolina alone — including the famous Pinehurst Resort and Country Club.

Old Dominion State

The Commonwealth of Virginia was England’s first successful overseas colony and the location of Jamestown, the first permanent English settlement in America. The state played an integral role in both the Revolutionary War and the American Civil War (its capital, Richmond, also was the capital of the Confederacy), and many of the nation’s founding fathers were Virginians, including George Washington, Thomas Jefferson, James Madison, and James Monroe.

Understandably, Virginia is renowned for its history and culture. Scores of museums, battlefields, and other attractions acknowledge and commemorate the state’s role in the formation and growth of the United States, which makes it a wonderful retirement site for individuals with a keen interest in American military history. Among Virginia’s many notable attractions are Colonial Williamsburg, Arlington National Cemetery, Fredericksburg and Spotsylvania National Military Park, Mount Vernon, Augusta Military Academy Museum, and the Appomattox County Historical Museum.

But the Old Dominion has much more to offer than just battlegrounds and military museums. Those who enjoy the great outdoors will find their days filled with wonder as they explore the state from its sunny shores in the east to the spectacular Blue Ridge Mountains in the west.

Hikers will be thrilled to know that Virginia is home to 544 miles of the Appalachian Trail — more than any other state. More than 100 of those miles wind through the stunning Shenandoah National Park and parallel Skyline Drive. The Appalachian Trail also parallels the famous Blue Ridge Parkway, goes through Mount Rogers National Recreation Area in George Washington and Jefferson national forests, and leaves Virginia at the town of Damascus, which bills itself as the “Friendliest Little Town on the Trail.”

Of course, retired veterans have other concerns besides leisure activities, with access to health care being a priority. TRICARE’s Web site, www.tricare.osd.mil, lists 17 military treatment facilities (MTFs) in Virginia, including Langley AFB, NAS Oceana, and the Norfolk Naval Shipyard.

Virginia follows federal rules regarding taxation of retired military pay. Military retirement income received by those awarded the Medal of Honor can be subtracted from federal gross income for tax purposes.

Tar Heel State

Like Virginia, North Carolina is extremely proud of its history and heritage. It joined the Union in 1789 as the 12th of the original 13 states and played an important role in both the Revolutionary War and the American Civil War. North Carolina also is famous for being the state in which Wilbur and Orville Wright made their first successful airplane flights in 1903.

The Tar Heel State has similar geography to that of Virginia, with tourist-friendly beaches to the east, sandhills in the mid-region, and stunning mountains to the west. The weather in North Carolina is relatively mild, with warm summers and cool, occasionally snowy winters. This makes it the perfect state for retirees who enjoy a change of seasons but dislike seasonal extremes.

There are numerous attractions in North Carolina of interest to military history buffs, including several Civil War battlefields, Fort Fisher, the CSS Neuse (a recovered Confederate ironclad on display in the town of Kinston), and the Wilmington-based USS North Carolina, which served in every major naval offensive in the Pacific in World War II and returned home a hero with 15 battle stars for distinguished service.

North Carolina has a lot going on outdoors as well. The state boasts 63 state parks, of which the 106,864-acre Kerr Lake State Recreational Area is the largest. If you’re looking for something more extreme than a simple hike, you’ll want to visit Hanging Rock State Park, located in the Sauratown Mountains. It’s well-known among rock-climbing enthusiasts for its challenging vertical cliffs.

To the east are the Outer Banks, part of which includes the Cape Hatteras and Cape Lookout national seashores. Here you can enjoy a day of swimming or some of the best deep-sea fishing in the country. The national seashore also includes Pea Island National Wildlife Refuge, one of North Carolina’s three national wildlife preserves.

Sports enthusiasts will find much to cheer for in North Carolina — especially those who follow college athletics. In fact, college football, baseball, and basketball practically are religions here, with some of the most intense team rivalries in the nation.

In addition, North Carolina boasts several pro sports teams, including the Carolina Panthers of the NFL, the Carolina Hurricanes of the NHL, the Fayetteville Patriots of the National Baseball Development League, and the Charlotte Sting of the WNBA. And for baseball fans there’s the Durham Bulls, the Triple-A affiliate of Florida’s Tampa Bay Devil Rays made famous in the 1988 movie Bull Durham; and the Carolina Mudcats, the Double-A affiliate of the Florida Marlins. The Mudcats play at Five-County Stadium in Zebulon, a throwback to the era of old time baseball when buying a hot dog didn’t empty your wallet and you sat so close to the field you could actually hear the crack of the bat.

Retired veterans will be pleased to know the Tar Heel State is home to five TRICARE MTFs: at Camp Lejeune, Fort Bragg, MCAS Cherry Point, Pope AFB, and Seymour-Johnson AFB.

Retired military pay is exempt from taxes in North Carolina if an individual had five years of creditable service as of Aug. 12, 1989. Otherwise, a deduction of up to $4,000 is allowed for military pay or survivor’s benefits.