I guess you didn't actually read what I wrote. He's in Haverhill. Already an hour plus commute to Boston at rush hour. Plaistow NH is 3 minutes from his house.
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If the decision was between Brookline and Salem NH, there are a lot of valid reasons to live in Brookline.
However, somewhere like Salem or any of the NH towns along 93 is actually a SHORTER commute into Boston than Haverhill.
Also, there really is a free lunch because NH taxes less and provides fewer services. Less Government = less waste.
MA has the 20th highest total tax burden of any state. (combined state and local taxes). NH has the 49th highest.
MA is 8.55%
NH is 5.63%.
That's a 2.92% difference.
So for a family that has a total income of 120k/yr, it's $3500 in their pocket.
As an aside, to MA's credit, they have actually been ranking better over the years.