I'm tempted to crap on this list but I have no idea what their methodology is. Manhattan has a sales tax of roughly 82% and she's is significantly cheaper than Iowa City when it comes to food, rent, and gas. Also Jackson, Mississippi, I feel like the dollar down there has twice the buying power down there than everywhere else, like you can buy a house for like $300. You can buy a whole opossum to eat for $2.50.