I already defected to Fernley, NV and I LOVE living here (but Jenna and I are introverted, so living in the middle of the desert does not bring any hardship).
Nevada has no income tax and no business tax. The economy here is booming. Housing is still cheap (compared to the Bay Area) but all the escapees from CA are gradually driving up the prices.
I think this is definitely the best part of Nevada. Las Vegas is a fun place to visit, but Fernley is also filling up with defectors from Las Vegas.
The weather here is great! Mid-to-high 80s or low 90s in the summer, 40s to high 50s in winter, close to snow (actually snows here sometimes, enough to be fun, not enough to be a pain). Hiking, swimming, kayaking. Dirt biking (I just open my garage door and kick start the bike and I'm off onto hundreds of miles of trails). In Fernley there's a roadracing course (Reno-Fernley) and a motocross track.
Oh, we also have 5 acres, one for every horse we own. Dogs run with me every day without leashes (through the desert). No poop bags required: doggy poop dries up and blows away within a couple of days (if the coyotes don't eat it first) and since we're the only ones out here it's not like someone's going to tread in it.
This might be the best place I've lived. The rest of the list includes:
Sydney, Australia
London, UK
Grenoble, France (down south in the French alps)
Belmont, Bay Area, CA.
That's in order. For me (and just my own opinion) the Bay Area was the worst place I've lived! I'm not saying it was bad at all, just those other places had other qualities that edged it out.