Colorado is one of the top retirement places for baby boomers from all over the country. Many have vacationed here or came to love these Rockies during college or the military. The scenery from its mountains is exceptional and so are the recreation opportunities. Colorado is home to nearly 5 million people, but over 80 percent of its residents reside along the Front Range. The Front Range is the major population concentration that extends along the base of the Rocky Mountains from Pueblo, Colorado all the way to Cheyenne, Wyoming and includes places like Denver, Colorado Springs, Boulder and Fort Collins. Though the area has not seen the boom of 55+ active retirement communities like nearby states such as Arizona and Nevada, the Denver and Front Range areas are now home to several active adult communities, including Del Webb Anthem Ranch in Broomfield, Heritage Todd Creek in Thornton and Heritage Eagle Bend in Aurora. For active adult buyers who want retirement communities closer to the culture of Denver the well established Heather Gardens and Windsor Gardens are popular. As a growing number of retirees desire to stay active in their retirement years, Colorado's popularity will continually grow amongst the 55+ crowd. As more and more people choose Colorado for retirement, the number of active retirement communities in Colorado will likely grow to meet their demand.

The climate of Colorado is quite complex compared to most of the United States. Mountains and surrounding valleys greatly affect local climate. As a general rule, with an increase in elevation come a decrease in temperature and an increase in precipitation. A main climatic division in Colorado occurs between the Rocky Mountains on the west and the plains on the east; the foothills form a transitional zone between the two.   Numerous resorts in towns such as Vail and Aspen attract visitors year-round as well as during ski season. Besides fine hunting, fishing, and skiing there are many special events held in the state, including arts festivals, rodeos, and fairs. A place where looking down is even more breathtaking than looking up. Colorado's Natural Wonder, Royal Gorge Bridge and Park brings together the scenic beauty of the Grand Canyon and the human achievement of the Golden Gate Bridge. Awesome doesn't begin to describe what you'll feel when walking or driving across the Royal Gorge Bridge, the highest suspension bridge in the world and an unforgettable quarter-mile journey through the clouds.

Colorado has a higher number of younger persons in median age: 33, according to the 2000 Census report. Large numbers of married couples in professional careers with young children move to the state in a belief it's a better place to raise a family. Colorado is also a major retirement destination by senior citizens in search of a warmer climate, recreation activities and the higher altitude in most of Colorado is said to provide health benefits for those with respiratory diseases. Colorado is a tax-friendly destination for retirees. It has a single, low state income-tax rate of 4.64% of federal taxable income. Taxpayers 55 to 64 years old can exclude up to $20,000 of Social Security and qualified retirement income from state income taxes; those 65 and older can exclude up to $24,000. Real estate taxes are assessed at a portion of the property’s actual value (7.96% in 2008). Full-time residents 65 and older may qualify for a homestead exemption of up to 50% of their property value, up to a maximum reduction of $200,000.