And Tennessee has no income tax.
So if you're at least 65 and have a taxable income less than $65K ($130K if married), then income tax wise there's no difference between Tennessee and Georgia because both are $0.
I've researched this because my wife and I think about retiring to the same area in a few years. But it's off the table if Georgia or Tennessee force their residents to root for the Dawgs or Vols. :)
Georgia Tech.