Florida is the third most populous state and, because of its year-round warm climate, contains the most golf communities of all. Indeed, The Villages, a huge retirement community in the north central part of the state, can boast of 35 separate golf courses alone. During the early years of the recession that began in late 2007, Florida real estate prices crashed, with homes in many golf communities losing between 30% and 50% of their value.  But now, prices have rebounded to near pre-recession levels in the most popular areas of the state, including Naples, Sarasota and Jacksonville. Because summers can be too hot for many, Florida golf communities are a magnet for second-home owners who are tired of cold winters, still enjoy spring and summer in the North and appreciate the lack of an income tax in the state.  Many "snowbirds" stay in Florida for six months and a day to take best advantage of the tax situation.

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