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- Town of Little River, Wisconsin, Oconto County
- Town of Little Suamico, Wisconsin, Oconto County
- Town of Little Valley, New York, Cattaraugus County
- Town of Little Wolf, Wisconsin, Waupaca County
- Town of Littleton, Massachusetts, Middlesex County
- Town of Littleton, Maine, Aroostook County
- Town of Littleton, New Hampshire, Grafton County
- Town of Livermore, Maine, Androscoggin County
- Town of Livermore, New Hampshire, Grafton County
- Town of Livermore Falls, Maine, Androscoggin County
- Town of Livingston, New York, Columbia County
- Town of Livonia, New York, Livingston County
- Town of Lloyd, New York, Ulster County
- Town of Locke, New York, Cayuga County
- Town of Lockport, New York, Niagara County
- Town of Lodi, New York, Seneca County
- Town of Lodi, Wisconsin, Columbia County
- Town of Lomira, Wisconsin, Dodge County
- Town of Londonderry, New Hampshire, Rockingham County
- Town of Long Island, Maine, Cumberland County
- Town of Long Lake, New York, Hamilton County
- Town of Long Lake, South Dakota, McPherson County
- Town of Long Lake, Wisconsin, Florence County
- Town of Long Lake, Wisconsin, Washburn County
- Town of Longmeadow, Massachusetts, Hampden County
- Town of Longwood, Wisconsin, Clark County
- Town of Lorain, Wisconsin, Polk County
- Town of Lorraine, New York, Jefferson County
- Town of Loudon, New Hampshire, Merrimack County
- Town of Louisville, New York, Saint Lawrence County
- Town of Lovell, Maine, Oxford County
- Town of Lowell, Maine, Penobscot County
- Town of Lowell, Wisconsin, Dodge County
- Town of Lowry, South Dakota, Walworth County
- Town of Lowville, New York, Lewis County
- Town of Lowville, Wisconsin, Columbia County
- Town of Loyal, Wisconsin, Clark County
- Town of Lubec, Maine, Washington County
- Town of Lucas, Wisconsin, Dunn County
- Town of Luck, Wisconsin, Polk County
- Town of Ludington, Wisconsin, Eau Claire County
- Town of Ludlow, Massachusetts, Hampden County
- Town of Ludlow, Maine, Aroostook County
- Town of Lumberland, New York, Sullivan County
- Town of Lunenburg, Massachusetts, Worcester County
- Town of Lyman, Maine, York County
- Town of Lyman, New Hampshire, Grafton County
- Town of Lyme, Connecticut, New London County
- Town of Lyme, New Hampshire, Grafton County
- Town of Lyme, New York, Jefferson County
- Town of Lyndeborough, New Hampshire, Hillsborough County
- Town of Lyndon, New York, Cattaraugus County
- Town of Lyndon, Wisconsin, Juneau County
- Town of Lyndon, Wisconsin, Sheboygan County
- Town of Lynn, Wisconsin, Clark County
- Town of Lynne, Wisconsin, Oneida County
- Town of Lynnfield, Massachusetts, Essex County
- Town of Lyons, New York, Wayne County
- Town of Lyons, Wisconsin, Walworth County
- Town of Lyonsdale, New York, Lewis County
- Town of Lysander, New York, Onondaga County
- Town of Macedon, New York, Wayne County
- Town of Machias, Maine, Washington County
- Town of Machias, New York, Cattaraugus County
- Town of Machiasport, Maine, Washington County
- Town of Mackford, Wisconsin, Green Lake County
- Town of Macomb, New York, Saint Lawrence County
- Town of Madawaska, Maine, Aroostook County
- Town of Madbury, New Hampshire, Strafford County
- Town of Madge, Wisconsin, Washburn County
- Town of Madison, Connecticut, New Haven County
- Town of Madison, Maine, Somerset County
- Town of Madison, New Hampshire, Carroll County
- Town of Madison, New York, Madison County
- Town of Madison, Wisconsin, Dane County
- Town of Madrid, Maine, Franklin County
- Town of Madrid, New York, Saint Lawrence County
- Town of Magnolia, Wisconsin, Rock County
- Town of Maiden Rock, Wisconsin, Pierce County
- Town of Maine, New York, Broome County
- Town of Maine, Wisconsin, Marathon County
- Town of Maine, Wisconsin, Outagamie County
- Town of Malone, New York, Franklin County
- Town of Malta, New York, Saratoga County
- Town of Mamakating, New York, Sullivan County
- Town of Mamaroneck, New York, Westchester County
- Town of Manchester, Connecticut, Hartford County
- Town of Manchester, Maine, Kennebec County
- Town of Manchester, New York, Ontario County
- Town of Manchester, Wisconsin, Green Lake County
- Town of Manchester, Wisconsin, Jackson County
- Town of Manchester-by-the-Sea, Massachusetts, Essex County
- Town of Manheim, New York, Herkimer County
- Town of Manitowish Waters, Wisconsin, Vilas County
- Town of Manitowoc, Wisconsin, Manitowoc County
- Town of Manitowoc Rapids, Wisconsin, Manitowoc County
- Town of Manlius, New York, Onondaga County
- Town of Mansfield, Connecticut, Tolland County
- Town of Mansfield, Massachusetts, Barnstable County
- Town of Mansfield, Massachusetts, Bristol County
- Town of Mansfield, New York, Cattaraugus County
- Town of Manzano Grant, New Mexico, Torrance County
- Town of Maple, Wisconsin, Douglas County
- Town of Maple Creek, Wisconsin, Outagamie County
- Town of Maple Grove, Wisconsin, Barron County
- Town of Maple Grove, Wisconsin, Manitowoc County
- Town of Maple Grove, Wisconsin, Shawano County
- Town of Maple Plain, Wisconsin, Barron County
- Town of Maple Valley, Wisconsin, Oconto County
- Town of Maplehurst, Wisconsin, Taylor County
- Town of Mapleton, Maine, Aroostook County
- Town of Marathon, New York, Cortland County
- Town of Marathon, Wisconsin, Marathon County
- Town of Marblehead, Massachusetts, Essex County
- Town of Marbletown, New York, Ulster County
- Town of Marcellon, Wisconsin, Columbia County
- Town of Marcellus, New York, Onondaga County
- Town of Marcy, New York, Oneida County
- Town of Marengo, Wisconsin, Ashland County
- Town of Mariaville, Maine, Hancock County
- Town of Marietta, Wisconsin, Crawford County
- Town of Marilla, New York, Erie County
- Town of Marion, Massachusetts, Plymouth County
- Town of Marion, New York, Wayne County
- Town of Marion, Wisconsin, Grant County
- Town of Marion, Wisconsin, Juneau County
- Town of Marion, Wisconsin, Waushara County
- Town of Marlborough, Connecticut, Hartford County
- Town of Marlborough, New Hampshire, Cheshire County
- Town of Marlborough, New York, Ulster County
- Town of Marlow, New Hampshire, Cheshire County
- Town of Marquette, Wisconsin, Green Lake County
- Town of Mars Hill, Maine, Aroostook County
- Town of Marshall, New York, Oneida County
- Town of Marshall, Wisconsin, Richland County
- Town of Marshall, Wisconsin, Rusk County
- Town of Marshfield, Massachusetts, Plymouth County
- Town of Marshfield, Maine, Washington County
- Town of Marshfield, Wisconsin, Fond du Lac County
- Town of Marshfield, Wisconsin, Wood County
- Town of Martell, Wisconsin, Pierce County
- Town of Martinsburg, New York, Lewis County
- Town of Marvin, South Dakota, Grant County
- Town of Maryland, New York, Otsego County
- Town of Masardis, Maine, Aroostook County
- Town of Mashpee, Massachusetts, Barnstable County
- Town of Mason, New Hampshire, Hillsborough County
- Town of Mason, Wisconsin, Bayfield County
- Town of Masonville, New York, Delaware County
- Town of Massena, New York, Saint Lawrence County
- Town of Mattapoisett, Massachusetts, Plymouth County
- Town of Mattawamkeag, Maine, Penobscot County
- Town of Matteson, Wisconsin, Waupaca County
- Town of Maxfield, Maine, Penobscot County
- Town of Maxville, Wisconsin, Buffalo County
- Town of Mayfield, New York, Fulton County
- Town of Maynard, Massachusetts, Middlesex County
- Town of Mayville, Wisconsin, Clark County
- Town of Mazomanie, Wisconsin, Dane County
- Town of McDonough, New York, Chenango County
- Town of McKinley, Wisconsin, Taylor County
- Town of McKinley, Wisconsin, Polk County
- Town of McMillan, Wisconsin, Marathon County
- Town of Mead, Wisconsin, Clark County
- Town of Meadowbrook, Wisconsin, Sawyer County
- Town of Mecan, Wisconsin, Marquette County
- Town of Mechanic Falls, Maine, Androscoggin County
- Town of Medary, Wisconsin, La Crosse County
- Town of Meddybemps, Maine, Washington County
- Town of Medfield, Massachusetts, Norfolk County
- Town of Medford, Maine, Piscataquis County
- Town of Medford, Wisconsin, Taylor County
- Town of Medina, Wisconsin, Dane County
- Town of Medway, Massachusetts, Norfolk County
- Town of Medway, Maine, Penobscot County
- Town of Meeme, Wisconsin, Manitowoc County
- Town of Meenon, Wisconsin, Burnett County
- Town of Melrose, Wisconsin, Jackson County
- Town of Menasha, Wisconsin, Winnebago County
- Town of Mendon, Massachusetts, Worcester County
- Town of Mendon, New York, Monroe County
- Town of Menominee, Wisconsin, Menominee County
- Town of Menomonie, Wisconsin, Dunn County
- Town of Mentor, Wisconsin, Clark County
- Town of Mentz, New York, Cayuga County
- Town of Mercer, Maine, Somerset County
- Town of Mercer, Wisconsin, Iron County
- Town of Meredith, New Hampshire, Belknap County
- Town of Meredith, New York, Delaware County
- Town of Meriden, Connecticut, New Haven County
- Town of Merrill, Maine, Aroostook County
- Town of Merrill, Wisconsin, Lincoln County
- Town of Merrimac, Massachusetts, Essex County
- Town of Merrimac, Wisconsin, Sauk County
- Town of Merrimack, New Hampshire, Hillsborough County
- Town of Merton, Wisconsin, Waukesha County
- Town of Meteor, Wisconsin, Sawyer County
- Town of Methuen, Massachusetts, Essex County
- Town of Metomen, Wisconsin, Fond du Lac County
- Town of Mexico, Maine, Oxford County
- Town of Mexico, New York, Oswego County
- Town of Middle Inlet, Wisconsin, Marinette County
- Town of Middleborough, Massachusetts, Plymouth County
- Town of Middleburgh, New York, Schoharie County
- Town of Middlebury, Connecticut, New Haven County
- Town of Middlebury, New York, Wyoming County
- Town of Middlefield, Connecticut, Middlesex County
- Town of Middlefield, Massachusetts, Hampshire County
- Town of Middlefield, New York, Otsego County
- Town of Middlesex, New York, Yates County
- Town of Middleton, Massachusetts, Essex County
- Town of Middleton, New Hampshire, Strafford County
- Town of Middleton, Wisconsin, Dane County
- Town of Middletown, Connecticut, Middlesex County
- Town of Middletown, New York, Delaware County
- Town of Midland, South Dakota, Haakon County
- Town of Mifflin, Wisconsin, Iowa County
- Town of Milan, New Hampshire, Coos County
- Town of Milan, New York, Dutchess County
- Town of Milbridge, Maine, Washington County
- Town of Milford, Connecticut, New Haven County
- Town of Milford, Massachusetts, Worcester County
- Town of Milford, Maine, Penobscot County
- Town of Milford, New Hampshire, Hillsborough County
- Town of Milford, New York, Otsego County
- Town of Milford, Wisconsin, Jefferson County
- Town of Milladore, Wisconsin, Wood County
- Town of Millbury, Massachusetts, Worcester County
- Town of Millinocket, Maine, Penobscot County
- Town of Millis, Massachusetts, Norfolk County
- Town of Millston, Wisconsin, Jackson County
- Town of Milltown, Wisconsin, Polk County
- Town of Millville, Massachusetts, Worcester County
- Town of Millville, Wisconsin, Grant County
- Town of Milo, Maine, Piscataquis County
- Town of Milo, New York, Yates County
- Town of Milton, Massachusetts, Norfolk County
- Town of Milton, New Hampshire, Strafford County
- Town of Milton, New York, Saratoga County
- Town of Milton, Wisconsin, Buffalo County
- Town of Milton, Wisconsin, Rock County
- Town of Mina, New York, Chautauqua County
- Town of Minden, New York, Montgomery County
- Town of Mineral Point, Wisconsin, Iowa County
- Town of Minerva, New York, Essex County
- Town of Minetto, New York, Oswego County
- Town of Minisink, New York, Orange County
- Town of Minocqua, Wisconsin, Oneida County
- Town of Minong, Wisconsin, Washburn County
- Town of Minot, Maine, Androscoggin County
- Town of Mishicot, Wisconsin, Manitowoc County
- Town of Mission Hill, South Dakota, Yankton County
- Town of Mitchell, Wisconsin, Sheboygan County
- Town of Modena, Wisconsin, Buffalo County
- Town of Mohawk, New York, Montgomery County
- Town of Moira, New York, Franklin County
- Town of Molitor, Wisconsin, Taylor County
- Town of Mondovi, Wisconsin, Buffalo County
- Town of Monico, Wisconsin, Oneida County
- Town of Monmouth, Maine, Kennebec County
- Town of Monroe, Connecticut, Fairfield County
- Town of Monroe, Massachusetts, Franklin County
- Town of Monroe, Maine, Waldo County
- Town of Monroe, New Hampshire, Grafton County
- Town of Monroe, New York, Orange County
- Town of Monroe, South Dakota, Turner County
- Town of Monroe, Wisconsin, Adams County
- Town of Monroe, Wisconsin, Green County
- Town of Monson, Massachusetts, Hampden County
- Town of Monson, Maine, Piscataquis County
- Town of Mont Vernon, New Hampshire, Hillsborough County
- Town of Montague, Massachusetts, Franklin County
- Town of Montague, New York, Lewis County
- Town of Montana, Wisconsin, Buffalo County
- Town of Montello, Wisconsin, Marquette County
- Town of Monterey, Massachusetts, Berkshire County
- Town of Montezuma, New York, Cayuga County
- Town of Montgomery, Massachusetts, Hampden County
- Town of Montgomery, New York, Orange County
- Town of Monticello, Maine, Aroostook County
- Town of Monticello, Wisconsin, Lafayette County
- Town of Montour, New York, Schuyler County
- Town of Montrose, Wisconsin, Dane County
- Town of Montville, Connecticut, New London County
- Town of Montville, Maine, Waldo County
- Town of Mooers, New York, Clinton County
- Town of Moose River, Maine, Somerset County
- Town of Moravia, New York, Cayuga County
- Town of Moreau, New York, Saratoga County
- Town of Morehouse, New York, Hamilton County
- Town of Morgan, Wisconsin, Oconto County
- Town of Moriah, New York, Essex County
- Town of Morrill, Maine, Waldo County
- Town of Morris, New York, Otsego County
- Town of Morris, Wisconsin, Shawano County
- Town of Morrison, Wisconsin, Brown County
- Town of Morristown, New Jersey, Morris County
- Town of Morristown, New York, Saint Lawrence County
- Town of Morristown, South Dakota, Corson County
- Town of Morse, Wisconsin, Ashland County