The Phoenix metro area will offer a lot in the way of amenities and golf; more attractions, more shopping; it is very sprawling, and living there will involve much driving; it is centrally-located in the state, and has better airport access. Phoenix seems to have better access to water.

Tucson and surroundings will also offer a lot in the way of golf, but perhaps fewer amenities in some regards, but better scenery and slightly cooler temperatures; airport service has been improving over time as the population grows; you may likely be driving less, due to a more compact metro area, but the traffic “engineering” may sometimes leave you shaking your head. Tucson does have the Catalina mountains, so if you feel like spending some times in the pines and cooler temperatures, it’s a short drive up the mountains.

You might want to check both places out in person before deciding, if you are able to.

As for the taxes, I’m not sure what your reference points are, so I don’t think I could answer that one for you.