For purposes of filters it's gonna be something like 50-200 ohms. Less being "low" and more being "high".
The tradeoff is whether it's easy to get good components for some given performance -- value, Q factor, strays, physical size and cost, etc.
The threshold is ultimately defined by the impedance of free space, 377 ohms; it's easy to get impedances around here, or more usually some fraction thereof (like 50 ohm coax or 100 ohm twisted pair, where that fraction is 1/5th or thereabouts, determined by geometry of the conductors). How much depends on geometry of the conductors.
Strays being what they are, this is a whole lot less critical at low frequencies, where very different impedances are practical (like 1 ohm, or thousands). Until frequencies are low enough that other strays are just too annoying to deal with. Or frequencies so high that trace capacitance and such start to take over.
And yep, impedance matters to the system the filter's a part of. If it's driven by an opamp say, maybe it doesn't tolerate such a low impedance, and you need a filter of a kohm or more.
Also if you're using opamps, active RC filters are probably practical -- they can be done at much higher Z than LC filters, so saves on the size of capacitors, while not needing bulky/expensive inductors. They aren't so practical in the 10s of MHz, where opamps get expensive.
Tim