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(NewsDakota.com) – Valley City and Jamestown are tax friendly for retires.

Smart Asset financial technology company, released its third annual study on the most tax friendly places for retirees and Valley City and Jamestown made the top ten.

Valley City was ranked 8th and Jamestown 10th in the study that takes into account property, income, fuel, sales, Social Security Tax Data and North Dakota in retirement tax friendliness.

Dickinson received a number one ranking followed by Bismarck, Williston, Minot, Devils Lake, Mandan, Grand Forks, Valley City, Wahpeton and Jamestown.