Both places are located in Nevada and enjoy good quality of life comparable to other nice places in the US. There are numerous housing options that one can choose from, good schools, and both cities have dedicated police, fire and utility services to serve its residents in an effective manner. Moreover, the state of Nevada has no state income tax only a sales tax of 7.75 %. However, if we consider the cost of living, crime rate, and climate, perhaps Summerlin is cheaper than Henderson. The median home cost in Henderson is about $70K higher than that of Summerlin. The median home cost in Henderson is $482,500 while that is Summerlin is about $350,700. The yearly home appreciation for both places is about 12.5%. Also, the cost of living is higher in Henderson. However, both places have considerably higher cost of living than other parts of US. Crime is higher in Henderson than Summerlin. Henderson Climate is a little more extreme than Summerlin, i.e., the highs and the lows are more fart apart.