Financial technology company Smart Asset’s third annual study on the most tax friendly places for retirees, and a pair of small Pierce County communities made the top 10.

The census-designated places of Wollochet and Artondale check in at fourth and eighth on the list, scoring 71.92 and 71.20, respectively, on Smart Asset’s Retirement Tax Friendliness index. That index takes into account property, income, fuel, sales and Social Security tax data to list communities on a comparable metric.

Birch Bay in Whatcom County scored highest on the index, with a 73.90.

Wollochet residents have a 0.96 percent tax rate, pay $299 in fuel taxes and — since Social Security retirement benefits aren’t taxed at the state or local level in Washington — pay no Social Security taxes. The same applies to Artondale residents, who have a 1.00 percent tax rate and pay $312 in fuel taxes.

Washington, on the whole, is fairly tax-friendly to retirees, being one of seven states without an income tax. That means any income from Social Security, a pension or a retirement account is tax-free at the state level in Washington. Property tax rates in Washington State are also lower than average.