If your family is really crazy about soccer, I strongly suggest California. But if so-so soccer programs (not national level) are fine by you, just live in any of the nearby towns in Morris County (Chatham, Madison, Florham Park, Hanover). Morris county towns have lower tax rate. Millburn/Short Hills is part of Essex County and the county tax is much higher because well...one of the reasons is Newark is part of Essex county. Once you're in NJ and in your opinion, Millburn is supposedly better in socer youth program, who cares? You can just drive your kids over there as it's just a few minutes away.