A new study has determined the 10 most tax-friendly places in Ohio for retirees.

Financial planning website SmartAsset’s fourth annual study analyzed sales, property, income, fuel and Social Security tax data to rank locations on how friendly they are for retirees.

Topping the list was St. Clairsville in Benton County, near the West Virginia border, followed by Delphos and St. Mary’s.

To compare cities in the study, SmartAsset looked at how the tax policies of each Ohio city would impact a retiree with a $50,000 income. This hypothetical retiree is getting $15,000 from Social Security benefits, $10,000 from a private pension, $15,000 from retirement savings like a 401(k) or IRA, and $10,000 in wages.

To calculate the expected income tax this person would pay, researchers applied deductions and exemptions, then calculated how much this person would pay in income tax at the federal, state, county and local levels.

The complete top 10 list is:

1. St. Clairsville
2. Delphos
3. St. Marys
4. Carlisle
5. Springdale
6. Oxford
7. Kenwood
8. Apple Valley
9. Northridge
10. Willard