Depending on what you'll use it for. I owned the Nexus 7 (2012) for a year before selling it to get the new iPad Mini Retina. The N7 is a solid tablet but after a while performance is not that smooth. It's good for browsing, reading, a few games that don't hog the CPU performance as heavy games will lag on it. Battery life is good but bear in mind that Android comes with background sync, apps that open in the background without being needed, so it drains your battery life as you go.
If you get a Nexus 7, root it and install Greenify, a great app that freezes background applications until you re-open them. If you want to pay a little more, get the Nexus 7 FHD (2013), more CPU power, LTE and better ecosystem.