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Steve,
The sales tax rate in Washington is about 8.5% +/- depending on where you live. Here, In Mount Vernon the property tax rate is about 1.35% of assessed value and the assessed value tends to lag quite a bit behind the actual in the current Real Estate climate.
If your wife is set on living overlooking the ocean, then you will have to go to the coast and in most cases you will find that tends to be pretty remote (read no people) in other than the summer months. The Pacific coast in winter is really something to behold. The WX systems come in from the SW and can be relentless and violent. Not sure too many people can handle that. As an option, there is Puget sound which is salt water but is sheltered by the Olympic mountains which buffer the winter (November thru May) storms.
Heard on the news this AM that the 2nd most livable city in the US is Bainbridge Island which is across the Sound from and just north of Seattle. JR, who is regular contributor here lives there and I'm sure he can give you details. But, Puget Sound should be on your "go and see" list. It may be an excellent option.
Bish
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