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During his career in the wholesale baking business, Kurt Wissehr moved 16 times and lived in places ranging from Connecticut to Hawaii. When the Philadelphia native was ready to retire, he and his wife spent another three years looking for the right place before landing in Sequatchie County.

"We knew we liked the South from our experience living in Augusta, Georgia," Wissehr says of his decision in 2006 to build a home atop Fredonia Mountain near Dunlap. "I didn't quite get used to the summers in Augusta though so we thought the mountains would be a bit better in the summer — and the price was certainly right here and close enough to a bigger city so there is plenty to do."

Even with a 4,000-square-foot house on a 5-acre lot, Wissehr says he pays far less in property taxes in Sequatchie County than he did at most of his previous homes.

Kurt Wissehr talks about why he moved to Fredonia Mountain during an interview Monday, March 11, 2019, in Sequatchie County, Tennessee. Wissehr is one of many people who moved from out of state to the area due to the great views, lower land prices and lower taxes.

"This is like free compared to places like San Francisco, Seattle and Philadelphia where I have lived," he says.

Wissehr and his wife are among more than 100 retired or near retirement couples who have moved into the Fredonia Mountain Nature Preserve over the past couple of decades since the mountaintop development was first developed.

Lured by scenic mountains and the low cost of living and tax rates, East Tennessee is proving to be a popular destination for many aging baby boomers looking to relocate in their retirement years. Fredonia Mountain in Sequatchie County and Jasper Highands atop Jasper Mountain near Kimball, Tennessee, in Marion County have brought hundreds of home buyers from more than three dozens states across the country to Southeast Tennessee. Ultimately, the mountaintop projects are projected to spur more than $500 million of development when built out over time.

Ramay Winchester, director of tourism initiatives and the Retire Tennessee program, targets more affluent seniors to relocate to Tennessee to take advantage of the state's scenic beauty, mild climate and its relatively low taxes and overall cost-of-living.

"In the markets we're really concentrating on, the biggest advantage for Tennessee is the more affordable lifestyle," she says. "People are shocked to see what they can buy for $250,000 or $350,000 in Tennessee. It's just amazing."

"A lot of seniors love to go to places where the state doesn't tax their pensions," she says.

Tennessee, which has never taxed payroll income, is phasing out its Hall income tax on investment income. The Volunteer State, especially in its rural counties, also has much lower property taxes and the lowest vehicle tax in the country. Despite having the third highest sales tax on food of any state, Tennessee overall still ranks as the third lowest state for local and state taxes, behind only Delaware and Alaska, according to a 2018 study by the online personal finance website WalletHub.

John "Thunder" Thornton, developer of the 8,893-acre development along the Cumberland Plateau known as Jasper Highlands, said home buyers "are continually blown away by how much less they pay in taxes and how much more home they can buy" in Tennessee compared with major cities where they often come from in the Northeast, Midwest or California.

"I think this is the most beautiful place in the country," says Thornton, who has developed properties in Wyoming, Utah and Hawaii, in addition to East Tennessee. "But it is also very affordable for most of those moving from higher priced areas of the country."

Ultimately, Thornton plans to develop 1,600 residential lots on Jasper Highlands, which also includes more than 21 miles of bluff-top views and is 10 times larger than the size of Lookout Mountain, Tennessee.

Fredonia Mountain includes more than 3,000 acres and also features horse farms and hiking trails in the nature preserve.

Pat and Jim Potter pose for a photo at their home on Fredonia Mountain Monday, March 11, 2019 in Sequatchie County, Tennessee. The house is in the final stages of construction. The Potters bought the land to retire on.

Jim and Pat Potter, who lived most of their life in Southern California, rented a cabin in Sequatchie county for a year to see if they liked the area. Pat says "we immediately fell in love with the area."

They went back to southern California, sold their house and rented a house in Dunlap while they built their dream house atop Fredonia Mountain, which the couple moved into in late March.

The Potters, who retired three years ago, began looking for their ideal retirement home while they were still working.

"We went to Washington State, Oregon, New Mexico, North Carolina, but when we got to Chattanooga, we really liked the feel," she says. "It's kind of like a big little town. This area is very commutable to Chattanooga and very beautiful."

Ideal Living, which conducts shows to draw affluent seniors looking to relocate to Jasper Highlands, Fredonia Mountain and dozens of other such developments across the South, claims that the market is ripe for capturing relocating workers nearing retirement.

"Millions of people are retiring, there's a strong economy, high consumer confidence, rising interest rates and new tax law changes are all prompting, pushing and pulling the affluent 50+ consumer to seek out their ideal destination, lifestyle and home," the company claims in its year-end report showing a 48 percent jump in attendance at its events last year.

For now, real estate agents expect interest to grow from many Northern baby boomers eager for warmer climates and more favorable living costs.

Connie Faircloth of Keller Williams Realty is selling 20 lots on Fredonia Mountain and said the development is drawing interest from home buyers all over the country.

"This is a special place and yet more affordable than living in most parts of the country," she says.