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As the first town in the first state in the US, Lewes, Delaware, has a claim to fame. But its housing market, devoid of any personal property tax or estate tax and claiming the rank of the third lowest real estate tax in the country, also puts Lewes in a very unique and attractive position to home buyers. The townhomes and elegant estates of this tiny town sit side by side in its four square mile area. Seniors, especially, will appreciate the one-third reduction in property tax that Lewes offers.

Families will be interested to know that the Cape Henlopen School District serves Lewes, offering access to several elementary, middle, and high schools with opportunities to attend two colleges in the city, as well. Because it's within a 200 mile drive of major areas like Washington, D.C., New York, and Baltimore, residents are not limited by the town's cozy size. Several buses and a railway make public transportation easy, and many tourists visit Lewes for summertime fun at the beach for a quiet vacation or weekend escape. Lewes is within a short drive of the nation's capital.

With a population that hovers under 3,000, you might not expect that Lewes is one of the main cities in the very rapidly expanding Cape region of Delaware. Fishing, kayaking, hiking, and walking are some of the activities that can be enjoyed along the coast, though there are also numerous golf courses nearby for those who enjoy the game. Lewes adjoins Cape Henlopen State Park and is a mere two miles from the coastal waters and beach of the Atlantic. Recommended to be one of the top places to retire, Lewes' senior citizens enjoy not only the tax breaks but the 150 outlet mall shops, the twenty-five miles of trails nearby, and the quality medical care that is located in the town itself.

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