The Covid-19 pandemic has changed how many Americans view their retirement, whether it is pushing it back or starting it earlier than planned.

Yet one thing hasn't changed — Florida is still the top destination thanks to its sunshine, beaches and taxpayer-friendly policies, a new U.S. News & World Report report found. The Sunshine State is home to 8 of the 10 best places in the country for retirees.

U.S. News looked at housing affordability, health care, taxes, the job market and overall happiness in the 150 most populated U.S. metro areas to come up with its rankings of the top places for retirement in 2021 and 2022. It used data from sources such as the U.S. Bureau of Labor Statistics, the Census Bureau and the Tax Foundation.

Sarasota, Florida, took the top spot, edging out first runner-up Naples, also in the Sunshine State, largely because it had more affordable housing, explained Emily Brandon, U.S. News' senior retirement editor.

"Sarasota and Naples residents both report a high sense of well-being and both cities scored high marks for desirability," she said.

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While Pennsylvania has just one spot on the top 10, it has several cities that have climbed in the rankings this year. The accessibility of high-quality health-care facilities was often the reason, Brandon said.

The pandemic also had an impact. For 23% of those at or near retirement, the pandemic has changed their preference for where they would like to retire, according to U.S. News.

"The cost of a potential retirement spot is a top concern for many retirees, but they are also looking for a high quality of life," Brandon noted.

Here are the top 10 places for retirees, according to U.S. News & World Report.

1. Sarasota, Florida
Metro population: 803,709
Median home price: $387,630
Median monthly rent: $1,209
Unemployment rate: 6.8%

2. Naples, Florida
Metro population: 371,453
Median home price: $345,000
Median monthly rent: $1,317
Unemployment rate: 7%

3. Daytona Beach, Florida
Metro population: 646,288
Median home price: $278,897
Median monthly rent: $1,076
Unemployment rate: 7.7%

4. Melbourne, Florida
Metro population: 585,507
Median home price: $217,400
Median monthly rent: $1,068
Unemployment rate: 6.7%

5. Lancaster, Pennsylvania
Metro population: 540,999
Median home price: $226,550
Median monthly rent: $1,009
Unemployment rate: 7.5%

6. Tampa, Florida
Metro population: 3,097,859
Median home price: $301,963
Median monthly rent: $1,115
Unemployment rate: 7.2%

7. Fort Myers, Florida
Metro population: 737,468
Median home price: $277,900
Median monthly rent: $1,154
Unemployment rate: 7.4%

8. Port St. Lucie, Florida
Metro population: 472,012
Median home price: $233,133
Median monthly rent: $1,162
Unemployment rate: 7.3%

9. Ann Arbor, Michigan
Metro population: 367,000
Median home price: $270,567
Median monthly rent: $1,114
Unemployment rate: 6.5%

10. Pensacola, Florida
Metro population: 488,246
Median home price: $200,800
Median monthly rent: $1,015
Unemployment rate: 6.2%

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