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- Town of Moscow, Maine, Somerset County
- Town of Moscow, Wisconsin, Iowa County
- Town of Mosel, Wisconsin, Sheboygan County
- Town of Mosinee, Wisconsin, Marathon County
- Town of Moultonborough, New Hampshire, Carroll County
- Town of Mound City, South Dakota, Campbell County
- Town of Moundville, Wisconsin, Marquette County
- Town of Mount Chase, Maine, Penobscot County
- Town of Mount Desert, Maine, Hancock County
- Town of Mount Hope, New York, Orange County
- Town of Mount Hope, Wisconsin, Grant County
- Town of Mount Ida, Wisconsin, Grant County
- Town of Mount Kisco, New York, Westchester County
- Town of Mount Morris, New York, Livingston County
- Town of Mount Morris, Wisconsin, Waushara County
- Town of Mount Pleasant, New York, Westchester County
- Town of Mount Pleasant, Wisconsin, Green County
- Town of Mount Vernon, Maine, Kennebec County
- Town of Mount Washington, Massachusetts, Berkshire County
- Town of Mountain, Wisconsin, Oconto County
- Town of Mukwa, Wisconsin, Waupaca County
- Town of Mukwonago, Wisconsin, Waukesha County
- Town of Murray, New York, Orleans County
- Town of Murry, Wisconsin, Rusk County
- Town of Muscoda, Wisconsin, Grant County
- Town of Nahant, Massachusetts, Essex County
- Town of Namakagon, Wisconsin, Bayfield County
- Town of Nanticoke, New York, Broome County
- Town of Naples, Maine, Cumberland County
- Town of Naples, New York, Ontario County
- Town of Naples, South Dakota, Clark County
- Town of Naples, Wisconsin, Buffalo County
- Town of Napoli, New York, Cattaraugus County
- Town of Nasewaupee, Wisconsin, Door County
- Town of Nashville, Wisconsin, Forest County
- Town of Nassau, New York, Rensselaer County
- Town of Natick, Massachusetts, Middlesex County
- Town of Naugatuck, Connecticut, New Haven County
- Town of Navarino, Wisconsin, Shawano County
- Town of Necedah, Wisconsin, Juneau County
- Town of Needham, Massachusetts, Norfolk County
- Town of Neenah, Wisconsin, Winnebago County
- Town of Nekimi, Wisconsin, Winnebago County
- Town of Nelson, New Hampshire, Cheshire County
- Town of Nelson, New York, Madison County
- Town of Nelson, Wisconsin, Buffalo County
- Town of Nepeuskun, Wisconsin, Winnebago County
- Town of Neshkoro, Wisconsin, Marquette County
- Town of Neva, Wisconsin, Langlade County
- Town of Neversink, New York, Sullivan County
- Town of New Albion, New York, Cattaraugus County
- Town of New Ashford, Massachusetts, Berkshire County
- Town of New Baltimore, New York, Greene County
- Town of New Berlin, New York, Chenango County
- Town of New Boston, New Hampshire, Hillsborough County
- Town of New Braintree, Massachusetts, Worcester County
- Town of New Bremen, New York, Lewis County
- Town of New Britain, Connecticut, Hartford County
- Town of New Canaan, Connecticut, Fairfield County
- Town of New Canada, Maine, Aroostook County
- Town of New Castle, New Hampshire, Rockingham County
- Town of New Castle, New York, Westchester County
- Town of New Chester, Wisconsin, Adams County
- Town of New Denmark, Wisconsin, Brown County
- Town of New Diggings, Wisconsin, Lafayette County
- Town of New Durham, New Hampshire, Strafford County
- Town of New Effington, South Dakota, Roberts County
- Town of New Fairfield, Connecticut, Fairfield County
- Town of New Glarus, Wisconsin, Green County
- Town of New Gloucester, Maine, Cumberland County
- Town of New Hampton, New Hampshire, Belknap County
- Town of New Hartford, New York, Oneida County
- Town of New Haven, Connecticut, New Haven County
- Town of New Haven, New York, Oswego County
- Town of New Haven, Wisconsin, Adams County
- Town of New Haven, Wisconsin, Dunn County
- Town of New Holstein, Wisconsin, Calumet County
- Town of New Hope, Wisconsin, Portage County
- Town of New Hudson, New York, Allegany County
- Town of New Ipswich, New Hampshire, Hillsborough County
- Town of New Lebanon, New York, Columbia County
- Town of New Limerick, Maine, Aroostook County
- Town of New Lisbon, New York, Otsego County
- Town of New London, Connecticut, New London County
- Town of New London, New Hampshire, Merrimack County
- Town of New Lyme, Wisconsin, Monroe County
- Town of New Marlborough, Massachusetts, Berkshire County
- Town of New Paltz, New York, Ulster County
- Town of New Portland, Maine, Somerset County
- Town of New Salem, Massachusetts, Franklin County
- Town of New Scotland, New York, Albany County
- Town of New Sharon, Maine, Franklin County
- Town of New Sweden, Maine, Aroostook County
- Town of New Underwood, South Dakota, Pennington County
- Town of New Vineyard, Maine, Franklin County
- Town of New Windsor, New York, Orange County
- Town of New Witten, South Dakota, Tripp County
- Town of Newark, Wisconsin, Rock County
- Town of Newark Valley, New York, Tioga County
- Town of Newbold, Wisconsin, Oneida County
- Town of Newburgh, Maine, Penobscot County
- Town of Newburgh, New York, Orange County
- Town of Newbury, Massachusetts, Essex County
- Town of Newbury, New Hampshire, Merrimack County
- Town of Newcastle, Maine, Lincoln County
- Town of Newcomb, New York, Essex County
- Town of Newfane, New York, Niagara County
- Town of Newfield, Maine, York County
- Town of Newfield, New York, Tompkins County
- Town of Newfields, New Hampshire, Rockingham County
- Town of Newington, Connecticut, Hartford County
- Town of Newington, New Hampshire, Rockingham County
- Town of Newmarket, New Hampshire, Rockingham County
- Town of Newport, Maine, Penobscot County
- Town of Newport, New Hampshire, Sullivan County
- Town of Newport, New York, Herkimer County
- Town of Newport, Wisconsin, Columbia County
- Town of Newry, Maine, Oxford County
- Town of Newstead, New York, Erie County
- Town of Newton, Massachusetts, Middlesex County
- Town of Newton, New Hampshire, Rockingham County
- Town of Newton, New Jersey, Sussex County
- Town of Newton, Wisconsin, Marquette County
- Town of Newton, Wisconsin, Manitowoc County
- Town of Newtown, Connecticut, Fairfield County
- Town of Niagara, New York, Niagara County
- Town of Niagara, Wisconsin, Marinette County
- Town of Nichols, New York, Tioga County
- Town of Niles, New York, Cayuga County
- Town of Niskayuna, New York, Schenectady County
- Town of Nisland, South Dakota, Butte County
- Town of Nobleboro, Maine, Lincoln County
- Town of Nokomis, Wisconsin, Oneida County
- Town of Norfolk, Massachusetts, Norfolk County
- Town of Norfolk, New York, Saint Lawrence County
- Town of Norridgewock, Maine, Somerset County
- Town of Norrie, Wisconsin, Marathon County
- Town of North Adams, Massachusetts, Berkshire County
- Town of North Andover, Massachusetts, Essex County
- Town of North Attleborough, Massachusetts, Bristol County
- Town of North Bend, Wisconsin, Jackson County
- Town of North Berwick, Maine, York County
- Town of North Branford, Connecticut, New Haven County
- Town of North Brookfield, Massachusetts, Worcester County
- Town of North Castle, New York, Westchester County
- Town of North Collins, New York, Erie County
- Town of North Dansville, New York, Livingston County
- Town of North East, New York, Dutchess County
- Town of North Elba, New York, Essex County
- Town of North Greenbush, New York, Rensselaer County
- Town of North Hampton, New Hampshire, Rockingham County
- Town of North Harmony, New York, Chautauqua County
- Town of North Haven, Connecticut, New Haven County
- Town of North Haven, Maine, Knox County
- Town of North Hempstead, New York, Nassau County
- Town of North Hudson, New York, Essex County
- Town of North Lancaster, Wisconsin, Grant County
- Town of North Norwich, New York, Chenango County
- Town of North Reading, Massachusetts, Middlesex County
- Town of North Salem, New York, Westchester County
- Town of North Stonington, Connecticut, New London County
- Town of North Yarmouth, Maine, Cumberland County
- Town of Northampton, New York, Fulton County
- Town of Northborough, Massachusetts, Worcester County
- Town of Northbridge, Massachusetts, Worcester County
- Town of Northfield, Massachusetts, Franklin County
- Town of Northfield, Maine, Washington County
- Town of Northfield, New Hampshire, Merrimack County
- Town of Northfield, Wisconsin, Jackson County
- Town of Northport, Maine, Waldo County
- Town of Northumberland, New Hampshire, Coos County
- Town of Northumberland, New York, Saratoga County
- Town of Northville, South Dakota, Spink County
- Town of Northwood, New Hampshire, Rockingham County
- Town of Norton, Massachusetts, Bristol County
- Town of Norwalk, Connecticut, Fairfield County
- Town of Norway, Maine, Oxford County
- Town of Norway, New York, Herkimer County
- Town of Norway, Wisconsin, Racine County
- Town of Norwell, Massachusetts, Plymouth County
- Town of Norwich, Connecticut, New London County
- Town of Norwich, New York, Chenango County
- Town of Norwood, Massachusetts, Norfolk County
- Town of Norwood, Wisconsin, Langlade County
- Town of Nottingham, New Hampshire, Rockingham County
- Town of Nunda, New York, Livingston County
- Town of Nunda, South Dakota, Lake County
- Town of Oacoma, South Dakota, Lyman County
- Town of Oak Bluffs, Massachusetts, Dukes County
- Town of Oak Grove, Wisconsin, Barron County
- Town of Oak Grove, Wisconsin, Dodge County
- Town of Oak Grove, Wisconsin, Pierce County
- Town of Oakdale, Wisconsin, Monroe County
- Town of Oakfield, Maine, Aroostook County
- Town of Oakfield, New York, Genesee County
- Town of Oakfield, Wisconsin, Fond du Lac County
- Town of Oakham, Massachusetts, Worcester County
- Town of Oakland, Maine, Kennebec County
- Town of Oakland, Wisconsin, Burnett County
- Town of Oakland, Wisconsin, Douglas County
- Town of Oakland, Wisconsin, Jefferson County
- Town of Oasis, Wisconsin, Waushara County
- Town of Oconomowoc, Wisconsin, Waukesha County
- Town of Oconto, Wisconsin, Oconto County
- Town of Oconto Falls, Wisconsin, Oconto County
- Town of Oelrichs, South Dakota, Fall River County
- Town of Ogden, New York, Monroe County
- Town of Ogema, Wisconsin, Price County
- Town of Ogunquit, Maine, York County
- Town of Ohio, New York, Herkimer County
- Town of Ojibwa, Wisconsin, Sawyer County
- Town of Old Lyme, Connecticut, New London County
- Town of Old Orchard Beach, Maine, York County
- Town of Old Saybrook, Connecticut, Middlesex County
- Town of Olean, New York, Cattaraugus County
- Town of Olive, New York, Ulster County
- Town of Olivet, South Dakota, Hutchinson County
- Town of Oma, Wisconsin, Iron County
- Town of Omro, Wisconsin, Winnebago County
- Town of Onaka, South Dakota, Faulk County
- Town of Onalaska, Wisconsin, La Crosse County
- Town of Oneida, Wisconsin, Outagamie County
- Town of Oneonta, New York, Otsego County
- Town of Onondaga, New York, Onondaga County
- Town of Ontario, New York, Wayne County
- Town of Oppenheim, New York, Fulton County
- Town of Orange, Connecticut, New Haven County
- Town of Orange, Massachusetts, Franklin County
- Town of Orange, New Hampshire, Grafton County
- Town of Orange, New York, Schuyler County
- Town of Orange, Wisconsin, Juneau County
- Town of Orangetown, New York, Rockland County
- Town of Orangeville, New York, Wyoming County
- Town of Orchard Park, New York, Erie County
- Town of Oregon, Wisconsin, Dane County
- Town of Orford, New Hampshire, Grafton County
- Town of Orient, Maine, Aroostook County
- Town of Orient, South Dakota, Faulk County
- Town of Orienta, Wisconsin, Bayfield County
- Town of Orion, Wisconsin, Richland County
- Town of Orland, Maine, Hancock County
- Town of Orleans, Massachusetts, Barnstable County
- Town of Orleans, New York, Jefferson County
- Town of Orono, Maine, Penobscot County
- Town of Orrington, Maine, Penobscot County
- Town of Ortley, South Dakota, Roberts County
- Town of Orwell, New York, Oswego County
- Town of Osborn, Maine, Hancock County
- Town of Osborn, Wisconsin, Outagamie County
- Town of Osceola, New York, Lewis County
- Town of Osceola, Wisconsin, Fond du Lac County
- Town of Osceola, Wisconsin, Polk County
- Town of Oshkosh, Wisconsin, Winnebago County
- Town of Ossian, New York, Livingston County
- Town of Ossining, New York, Westchester County
- Town of Ossipee, New Hampshire, Carroll County
- Town of Oswegatchie, New York, Saint Lawrence County
- Town of Oswego, New York, Oswego County
- Town of Otego, New York, Otsego County
- Town of Otis, Massachusetts, Berkshire County
- Town of Otis, Maine, Hancock County
- Town of Otisco, New York, Onondaga County
- Town of Otisfield, Maine, Cumberland County
- Town of Otsego, New York, Otsego County
- Town of Otsego, Wisconsin, Columbia County
- Town of Otselic, New York, Chenango County
- Town of Ottawa, Wisconsin, Waukesha County
- Town of Otter Creek, Wisconsin, Dunn County
- Town of Otter Creek, Wisconsin, Eau Claire County
- Town of Otto, New York, Cattaraugus County
- Town of Oulu, Wisconsin, Bayfield County
- Town of Ovid, New York, Seneca County
- Town of Owasco, New York, Cayuga County
- Town of Owego, New York, Tioga County
- Town of Owls Head, Maine, Knox County
- Town of Oxford, Connecticut, New Haven County
- Town of Oxford, Massachusetts, Worcester County
- Town of Oxford, Maine, Oxford County
- Town of Oxford, New York, Chenango County
- Town of Oxford, Wisconsin, Marquette County
- Town of Oyster Bay, New York, Nassau County
- Town of Pacific, Wisconsin, Columbia County
- Town of Packwaukee, Wisconsin, Marquette County
- Town of Palatine, New York, Montgomery County
- Town of Palermo, Maine, Waldo County
- Town of Palermo, New York, Oswego County
- Town of Palmer, Massachusetts, Hampden County
- Town of Palmyra, Maine, Somerset County
- Town of Palmyra, New York, Wayne County
- Town of Palmyra, Wisconsin, Jefferson County
- Town of Pamelia, New York, Jefferson County
- Town of Paris, Maine, Oxford County
- Town of Paris, New York, Oneida County
- Town of Paris, Wisconsin, Grant County
- Town of Paris, Wisconsin, Kenosha County
- Town of Parish, New York, Oswego County
- Town of Parishville, New York, Saint Lawrence County
- Town of Parkland, Wisconsin, Douglas County
- Town of Parkman, Maine, Piscataquis County
- Town of Parma, New York, Monroe County