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- Town of Parrish, Wisconsin, Langlade County
- Town of Parsonsfield, Maine, York County
- Town of Passadumkeag, Maine, Penobscot County
- Town of Patch Grove, Wisconsin, Grant County
- Town of Patten, Maine, Penobscot County
- Town of Patterson, New York, Putnam County
- Town of Pavilion, New York, Genesee County
- Town of Pawling, New York, Dutchess County
- Town of Paxton, Massachusetts, Worcester County
- Town of Peck, Wisconsin, Langlade County
- Town of Peeksville, Wisconsin, Ashland County
- Town of Peever, South Dakota, Roberts County
- Town of Pelham, Massachusetts, Hampshire County
- Town of Pelham, New Hampshire, Hillsborough County
- Town of Pelham, New York, Westchester County
- Town of Pelican, Wisconsin, Oneida County
- Town of Pella, Wisconsin, Shawano County
- Town of Pembine, Wisconsin, Marinette County
- Town of Pembroke, Massachusetts, Plymouth County
- Town of Pembroke, Maine, Washington County
- Town of Pembroke, New Hampshire, Merrimack County
- Town of Pembroke, New York, Genesee County
- Town of Pence, Wisconsin, Iron County
- Town of Pendleton, New York, Niagara County
- Town of Penfield, New York, Monroe County
- Town of Penobscot, Maine, Hancock County
- Town of Pensaukee, Wisconsin, Oconto County
- Town of Pepin, Wisconsin, Pepin County
- Town of Pepperell, Massachusetts, Middlesex County
- Town of Perham, Maine, Aroostook County
- Town of Perinton, New York, Monroe County
- Town of Perry, Maine, Washington County
- Town of Perry, New York, Wyoming County
- Town of Perry, Wisconsin, Dane County
- Town of Perrysburg, New York, Cattaraugus County
- Town of Pershing, Wisconsin, Taylor County
- Town of Persia, New York, Cattaraugus County
- Town of Perth, New York, Fulton County
- Town of Peru, Massachusetts, Berkshire County
- Town of Peru, Maine, Oxford County
- Town of Peru, New York, Clinton County
- Town of Peru, Wisconsin, Dunn County
- Town of Peshtigo, Wisconsin, Marinette County
- Town of Peterborough, New Hampshire, Hillsborough County
- Town of Petersburgh, New York, Rensselaer County
- Town of Petersham, Massachusetts, Worcester County
- Town of Pewaukee, Wisconsin, Waukesha County
- Town of Pharsalia, New York, Chenango County
- Town of Phelps, New York, Ontario County
- Town of Phelps, Wisconsin, Vilas County
- Town of Philadelphia, New York, Jefferson County
- Town of Philipstown, New York, Putnam County
- Town of Phillips, Maine, Franklin County
- Town of Phillipsburg, New Jersey, Warren County
- Town of Phillipston, Massachusetts, Worcester County
- Town of Phippsburg, Maine, Sagadahoc County
- Town of Pickstown, South Dakota, Charles Mix County
- Town of Piehl, Wisconsin, Oneida County
- Town of Piercefield, New York, Saint Lawrence County
- Town of Piermont, New Hampshire, Grafton County
- Town of Pierpont, South Dakota, Day County
- Town of Pierrepont, New York, Saint Lawrence County
- Town of Pigeon, Wisconsin, Trempealeau County
- Town of Pike, New York, Wyoming County
- Town of Pilsen, Wisconsin, Bayfield County
- Town of Pinckney, New York, Lewis County
- Town of Pine Grove, Wisconsin, Portage County
- Town of Pine Lake, Wisconsin, Oneida County
- Town of Pine Plains, New York, Dutchess County
- Town of Pine River, Wisconsin, Lincoln County
- Town of Pine Valley, Wisconsin, Clark County
- Town of Pines, Indiana, Porter County
- Town of Pitcairn, New York, Saint Lawrence County
- Town of Pitcher, New York, Chenango County
- Town of Pittsburg, New Hampshire, Coos County
- Town of Pittsfield, Massachusetts, Berkshire County
- Town of Pittsfield, Maine, Somerset County
- Town of Pittsfield, New Hampshire, Merrimack County
- Town of Pittsfield, New York, Otsego County
- Town of Pittsfield, Wisconsin, Brown County
- Town of Pittsford, New York, Monroe County
- Town of Pittston, Maine, Kennebec County
- Town of Pittstown, New York, Rensselaer County
- Town of Plainfield, Connecticut, Windham County
- Town of Plainfield, Massachusetts, Hampshire County
- Town of Plainfield, New Hampshire, Sullivan County
- Town of Plainfield, New York, Otsego County
- Town of Plainfield, Wisconsin, Waushara County
- Town of Plainville, Connecticut, Hartford County
- Town of Plainville, Massachusetts, Norfolk County
- Town of Plaistow, New Hampshire, Rockingham County
- Town of Plattekill, New York, Ulster County
- Town of Platteville, Wisconsin, Grant County
- Town of Plattsburgh, New York, Clinton County
- Town of Pleasant Prairie, Wisconsin, Kenosha County
- Town of Pleasant Springs, Wisconsin, Dane County
- Town of Pleasant Valley, New York, Dutchess County
- Town of Pleasant Valley, Wisconsin, Eau Claire County
- Town of Pleasant Valley, Wisconsin, Saint Croix County
- Town of Plover, Wisconsin, Marathon County
- Town of Plover, Wisconsin, Portage County
- Town of Plum Lake, Wisconsin, Vilas County
- Town of Plymouth, Massachusetts, Plymouth County
- Town of Plymouth, Maine, Penobscot County
- Town of Plymouth, New Hampshire, Grafton County
- Town of Plymouth, New York, Chenango County
- Town of Plymouth, Wisconsin, Juneau County
- Town of Plymouth, Wisconsin, Rock County
- Town of Plymouth, Wisconsin, Sheboygan County
- Town of Plympton, Massachusetts, Plymouth County
- Town of Poestenkill, New York, Rensselaer County
- Town of Poland, Maine, Androscoggin County
- Town of Poland, New York, Chautauqua County
- Town of Polar, Wisconsin, Langlade County
- Town of Polk, Wisconsin, Washington County
- Town of Pollock, South Dakota, Campbell County
- Town of Pomfret, Connecticut, Windham County
- Town of Pomfret, New York, Chautauqua County
- Town of Pompey, New York, Onondaga County
- Town of Popple River, Wisconsin, Forest County
- Town of Port Edwards, Wisconsin, Wood County
- Town of Port Washington, Wisconsin, Ozaukee County
- Town of Port Wing, Wisconsin, Bayfield County
- Town of Portage, New York, Livingston County
- Town of Portage Lake, Maine, Aroostook County
- Town of Porter, Maine, Oxford County
- Town of Porter, New York, Niagara County
- Town of Porter, Wisconsin, Rock County
- Town of Porterfield, Wisconsin, Marinette County
- Town of Portland, Connecticut, Middlesex County
- Town of Portland, New York, Chautauqua County
- Town of Portland, Wisconsin, Dodge County
- Town of Portland, Wisconsin, Monroe County
- Town of Portville, New York, Cattaraugus County
- Town of Potosi, Wisconsin, Grant County
- Town of Potsdam, New York, Saint Lawrence County
- Town of Potter, New York, Yates County
- Town of Poughkeepsie, New York, Dutchess County
- Town of Pound, Wisconsin, Marinette County
- Town of Pound Ridge, New York, Westchester County
- Town of Pownal, Maine, Cumberland County
- Town of Poygan, Wisconsin, Winnebago County
- Town of Poysippi, Wisconsin, Waushara County
- Town of Prairie du Chien, Wisconsin, Crawford County
- Town of Prairie du Sac, Wisconsin, Sauk County
- Town of Prairie Farm, Wisconsin, Barron County
- Town of Prairie Lake, Wisconsin, Barron County
- Town of Prattsburgh, New York, Steuben County
- Town of Prattsville, New York, Greene County
- Town of Preble, New York, Cortland County
- Town of Prentice, Wisconsin, Price County
- Town of Presque Isle, Wisconsin, Vilas County
- Town of Preston, Connecticut, New London County
- Town of Preston, New York, Chenango County
- Town of Preston, Wisconsin, Adams County
- Town of Preston, Wisconsin, Trempealeau County
- Town of Price, Wisconsin, Langlade County
- Town of Primrose, Wisconsin, Dane County
- Town of Princeton, Massachusetts, Worcester County
- Town of Princeton, Maine, Washington County
- Town of Princeton, Wisconsin, Green Lake County
- Town of Princetown, New York, Schenectady County
- Town of Pringle, South Dakota, Custer County
- Town of Prospect, Connecticut, New Haven County
- Town of Prospect, Maine, Waldo County
- Town of Providence, New York, Saratoga County
- Town of Provincetown, Massachusetts, Barnstable County
- Town of Pukwana, South Dakota, Brule County
- Town of Pulaski, Wisconsin, Iowa County
- Town of Pulteney, New York, Steuben County
- Town of Putnam, Connecticut, Windham County
- Town of Putnam, New York, Washington County
- Town of Putnam Valley, New York, Putnam County
- Town of Queensbury, New York, Warren County
- Town of Quincy, Wisconsin, Adams County
- Town of Quinn, South Dakota, Pennington County
- Town of Radisson, Wisconsin, Sawyer County
- Town of Ramapo, New York, Rockland County
- Town of Ramona, South Dakota, Lake County
- Town of Randall, Wisconsin, Kenosha County
- Town of Randolph, Massachusetts, Norfolk County
- Town of Randolph, Maine, Kennebec County
- Town of Randolph, New Hampshire, Coos County
- Town of Randolph, New York, Cattaraugus County
- Town of Randolph, Wisconsin, Columbia County
- Town of Rangeley, Maine, Franklin County
- Town of Rantoul, Wisconsin, Calumet County
- Town of Rathbone, New York, Steuben County
- Town of Ravinia, South Dakota, Charles Mix County
- Town of Raymond, Maine, Cumberland County
- Town of Raymond, New Hampshire, Rockingham County
- Town of Raymond, South Dakota, Clark County
- Town of Raymond, Wisconsin, Racine County
- Town of Raynham, Massachusetts, Bristol County
- Town of Readfield, Maine, Kennebec County
- Town of Reading, Massachusetts, Middlesex County
- Town of Reading, New York, Schuyler County
- Town of Red Cedar, Wisconsin, Dunn County
- Town of Red Hook, New York, Dutchess County
- Town of Red House, New York, Cattaraugus County
- Town of Red Springs, Wisconsin, Shawano County
- Town of Redding, Connecticut, Fairfield County
- Town of Redfield, New York, Oswego County
- Town of Ree Heights, South Dakota, Hand County
- Town of Reedsburg, Wisconsin, Sauk County
- Town of Rehoboth, Massachusetts, Bristol County
- Town of Reid, Wisconsin, Marathon County
- Town of Reliance, South Dakota, Lyman County
- Town of Remington, Wisconsin, Wood County
- Town of Remsen, New York, Oneida County
- Town of Rensselaerville, New York, Albany County
- Town of Reseburg, Wisconsin, Clark County
- Town of Revillo, South Dakota, Grant County
- Town of Rhine, Wisconsin, Sheboygan County
- Town of Rhinebeck, New York, Dutchess County
- Town of Rib Falls, Wisconsin, Marathon County
- Town of Rib Lake, Wisconsin, Taylor County
- Town of Rib Mountain, Wisconsin, Marathon County
- Town of Rice Lake, Wisconsin, Barron County
- Town of Richfield, New York, Otsego County
- Town of Richfield, Wisconsin, Adams County
- Town of Richfield, Wisconsin, Washington County
- Town of Richfield, Wisconsin, Wood County
- Town of Richford, New York, Tioga County
- Town of Richford, Wisconsin, Waushara County
- Town of Richland, New York, Oswego County
- Town of Richland, Wisconsin, Richland County
- Town of Richland, Wisconsin, Rusk County
- Town of Richmond, Massachusetts, Berkshire County
- Town of Richmond, Maine, Sagadahoc County
- Town of Richmond, New Hampshire, Cheshire County
- Town of Richmond, New York, Ontario County
- Town of Richmond, Wisconsin, Shawano County
- Town of Richmond, Wisconsin, Saint Croix County
- Town of Richmond, Wisconsin, Walworth County
- Town of Richmondville, New York, Schoharie County
- Town of Richwood, Wisconsin, Richland County
- Town of Ridgefield, Connecticut, Fairfield County
- Town of Ridgeville, Wisconsin, Monroe County
- Town of Ridgeway, New York, Orleans County
- Town of Ridgeway, Wisconsin, Iowa County
- Town of Rietbrock, Wisconsin, Marathon County
- Town of Riga, New York, Monroe County
- Town of Rindge, New Hampshire, Cheshire County
- Town of Ringle, Wisconsin, Marathon County
- Town of Ripley, Maine, Somerset County
- Town of Ripley, New York, Chautauqua County
- Town of Ripon, Wisconsin, Fond du Lac County
- Town of River Falls, Wisconsin, Pierce County
- Town of Riverhead, New York, Suffolk County
- Town of Riverview, Wisconsin, Oconto County
- Town of Robbinston, Maine, Washington County
- Town of Rochester, Massachusetts, Plymouth County
- Town of Rochester, New York, Ulster County
- Town of Rochester, Wisconsin, Racine County
- Town of Rock, Wisconsin, Rock County
- Town of Rock, Wisconsin, Wood County
- Town of Rock Creek, Wisconsin, Dunn County
- Town of Rock Elm, Wisconsin, Pierce County
- Town of Rock Falls, Wisconsin, Lincoln County
- Town of Rockbridge, Wisconsin, Richland County
- Town of Rockham, South Dakota, Faulk County
- Town of Rockland, Massachusetts, Plymouth County
- Town of Rockland, New York, Sullivan County
- Town of Rockland, Wisconsin, Brown County
- Town of Rockland, Wisconsin, Manitowoc County
- Town of Rockport, Massachusetts, Essex County
- Town of Rockport, Maine, Knox County
- Town of Rocky Hill, Connecticut, Hartford County
- Town of Rodman, New York, Jefferson County
- Town of Rolling, Wisconsin, Langlade County
- Town of Rollinsford, New Hampshire, Strafford County
- Town of Rome, Maine, Kennebec County
- Town of Rome, Wisconsin, Adams County
- Town of Romulus, New York, Seneca County
- Town of Roosevelt, Wisconsin, Burnett County
- Town of Roosevelt, Wisconsin, Taylor County
- Town of Root, New York, Montgomery County
- Town of Roque Bluffs, Maine, Washington County
- Town of Rose, New York, Wayne County
- Town of Rose, Wisconsin, Waushara County
- Town of Roseboom, New York, Otsego County
- Town of Rosendale, New York, Ulster County
- Town of Rosendale, Wisconsin, Fond du Lac County
- Town of Rosholt, South Dakota, Roberts County
- Town of Roslyn, South Dakota, Day County
- Town of Ross, Wisconsin, Forest County
- Town of Rossie, New York, Saint Lawrence County
- Town of Roswell, South Dakota, Miner County
- Town of Rotterdam, New York, Schenectady County
- Town of Round Lake, Wisconsin, Sawyer County
- Town of Rowe, Massachusetts, Franklin County
- Town of Rowley, Massachusetts, Essex County
- Town of Roxbury, Maine, Oxford County
- Town of Roxbury, New Hampshire, Cheshire County
- Town of Roxbury, New York, Delaware County
- Town of Roxbury, Wisconsin, Dane County
- Town of Royalston, Massachusetts, Worcester County
- Town of Royalton, New York, Niagara County
- Town of Royalton, Wisconsin, Waupaca County