Zell am See
The best Austrian base for a non skier, a real lakeside town with walks, a spa and easy lift access for foot passengers.
Zell am See tops the list because it is a complete town that happens to have skiing, not a ski base with a town attached. The frozen or open lakeside gives flat, scenic walks, there is a large thermal and swimming complex, the town has shops and restaurants, and foot passengers can ride the gondola to sunny terraces to meet the skiers for lunch.
Access is straightforward by train or a short transfer from Salzburg, which lowers the friction for someone not carrying skis. For a non skier who wants a full, easy day every day, nothing in Austria scores higher.