While Arizona does have an income tax, it's under 5%, which is fairly low. Scottsdale also has relatively low cost of living with reasonable housing costs. The obvious benefit to living in Tucson is the hot weather which makes for year round golf, swimming, and outdoor activities. Generally, Arizona isn't associated with skiing, but yes in under three hours you can be on the slopes - or skip the skiing in favor of a day by the pool or on the golf course.