I'd think of moving to reduce overall cost of living, but not just one part of it (taxes). To me, that's the way to go. I think that moving just to reduce taxes is allowing the emotional, anti-authoritarian tail to wag the dog.
Yup. Taxes are way down on the list of things that would make me move.
Friends and family, weather, traffic, housing costs, health care availability, etc are all much more important to me.
Once you do get into looking at the taxes, "low-tax" is going to vary widely for people based on lifestyle and the sources of their income.
I'm kind of hoping to get carried out of my current home though. I hate moving. I suspect that if I do move down the road, it will be from this house to an apartment with assisted living options.