Iowa, Buffalo County WI, Saskatchewan.

Statistically Iowa has the fewest hunter hours in a tree per P&Y/B&C taken, statewide. Kansas is2nd. I've hunted both often. Glad I now live in Illinois with a lifetime license. I get 2 buck tags per year and I will take that combined with the quality. The way these states tag prices are may never go back. I have 4Iowa bonus points rotting in my pocket. Just no need to spend the cash $400+.