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- Town of Rubicon, Wisconsin, Dodge County
- Town of Ruby, Wisconsin, Chippewa County
- Town of Rudolph, Wisconsin, Wood County
- Town of Rumford, Maine, Oxford County
- Town of Rumney, New Hampshire, Grafton County
- Town of Rush, New York, Monroe County
- Town of Rush River, Wisconsin, Saint Croix County
- Town of Rushford, New York, Allegany County
- Town of Rushford, Wisconsin, Winnebago County
- Town of Rusk, Wisconsin, Burnett County
- Town of Rusk, Wisconsin, Rusk County
- Town of Russell, Massachusetts, Hampden County
- Town of Russell, New York, Saint Lawrence County
- Town of Russell, Wisconsin, Bayfield County
- Town of Russell, Wisconsin, Lincoln County
- Town of Russell, Wisconsin, Sheboygan County
- Town of Russia, New York, Herkimer County
- Town of Rutland, Massachusetts, Worcester County
- Town of Rutland, New York, Jefferson County
- Town of Rutland, Wisconsin, Dane County
- Town of Rye, New Hampshire, Rockingham County
- Town of Rye, New York, Westchester County
- Town of Sabattus, Maine, Androscoggin County
- Town of Saint Agatha, Maine, Aroostook County
- Town of Saint Albans, Maine, Somerset County
- Town of Saint Armand, New York, Essex County
- Town of Saint Croix Falls, Wisconsin, Polk County
- Town of Saint Francis, Maine, Aroostook County
- Town of Saint Francis, South Dakota, Todd County
- Town of Saint George, Maine, Knox County
- Town of Saint Germain, Wisconsin, Vilas County
- Town of Saint Johnsville, New York, Montgomery County
- Town of Saint Joseph, Wisconsin, Saint Croix County
- Town of Saint Lawrence, South Dakota, Hand County
- Town of Saint Lawrence, Wisconsin, Waupaca County
- Town of Saint Lucie Village, Florida, Saint Lucie County
- Town of Saint Marie, Wisconsin, Green Lake County
- Town of Salamanca, New York, Cattaraugus County
- Town of Salem, Connecticut, New London County
- Town of Salem, New Hampshire, Rockingham County
- Town of Salem, New York, Washington County
- Town of Salem, Wisconsin, Kenosha County
- Town of Salem, Wisconsin, Pierce County
- Town of Salina, New York, Onondaga County
- Town of Salisbury, Massachusetts, Essex County
- Town of Salisbury, New Hampshire, Merrimack County
- Town of Salisbury, New York, Herkimer County
- Town of Sampson, Wisconsin, Chippewa County
- Town of Sanborn, Wisconsin, Ashland County
- Town of Sanbornton, New Hampshire, Belknap County
- Town of Sand Creek, Wisconsin, Dunn County
- Town of Sand Lake, New York, Rensselaer County
- Town of Sand Lake, Wisconsin, Burnett County
- Town of Sand Lake, Wisconsin, Sawyer County
- Town of Sandisfield, Massachusetts, Berkshire County
- Town of Sandown, New Hampshire, Rockingham County
- Town of Sandwich, Massachusetts, Barnstable County
- Town of Sandwich, New Hampshire, Carroll County
- Town of Sandy Creek, New York, Oswego County
- Town of Sanford, Maine, York County
- Town of Sanford, New York, Broome County
- Town of Sangerfield, New York, Oneida County
- Town of Sangerville, Maine, Piscataquis County
- Town of Santa Clara, New York, Franklin County
- Town of Saranac, New York, Clinton County
- Town of Saratoga, New York, Saratoga County
- Town of Saratoga, Wisconsin, Wood County
- Town of Sardinia, New York, Erie County
- Town of Sarona, Wisconsin, Washburn County
- Town of Saugerties, New York, Ulster County
- Town of Saugus, Massachusetts, Essex County
- Town of Saukville, Wisconsin, Ozaukee County
- Town of Savannah, New York, Wayne County
- Town of Savoy, Massachusetts, Berkshire County
- Town of Saxeville, Wisconsin, Waushara County
- Town of Saxon, Wisconsin, Iron County
- Town of Scandinavia, Wisconsin, Waupaca County
- Town of Scarborough, Maine, Cumberland County
- Town of Scarsdale, New York, Westchester County
- Town of Schaghticoke, New York, Rensselaer County
- Town of Schleswig, Wisconsin, Manitowoc County
- Town of Schley, Wisconsin, Lincoln County
- Town of Schodack, New York, Rensselaer County
- Town of Schoepke, Wisconsin, Oneida County
- Town of Schoharie, New York, Schoharie County
- Town of Schroeppel, New York, Oswego County
- Town of Schroon, New York, Essex County
- Town of Schuyler, New York, Herkimer County
- Town of Schuyler Falls, New York, Clinton County
- Town of Scio, New York, Allegany County
- Town of Scipio, New York, Cayuga County
- Town of Scituate, Massachusetts, Plymouth County
- Town of Scotland, Connecticut, Windham County
- Town of Scott, New York, Cortland County
- Town of Scott, Wisconsin, Brown County
- Town of Scott, Wisconsin, Burnett County
- Town of Scott, Wisconsin, Columbia County
- Town of Scott, Wisconsin, Crawford County
- Town of Scott, Wisconsin, Lincoln County
- Town of Scott, Wisconsin, Monroe County
- Town of Scott, Wisconsin, Sheboygan County
- Town of Scriba, New York, Oswego County
- Town of Seabrook, New Hampshire, Rockingham County
- Town of Searsmont, Maine, Waldo County
- Town of Searsport, Maine, Waldo County
- Town of Sebago, Maine, Cumberland County
- Town of Sebec, Maine, Piscataquis County
- Town of Secaucus, New Jersey, Hudson County
- Town of Sedgwick, Maine, Hancock County
- Town of Seekonk, Massachusetts, Bristol County
- Town of Seif, Wisconsin, Clark County
- Town of Sempronius, New York, Cayuga County
- Town of Seneca, New York, Ontario County
- Town of Seneca, South Dakota, Faulk County
- Town of Seneca, Wisconsin, Crawford County
- Town of Seneca, Wisconsin, Green Lake County
- Town of Seneca, Wisconsin, Shawano County
- Town of Seneca, Wisconsin, Wood County
- Town of Seneca Falls, New York, Seneca County
- Town of Sennett, New York, Cayuga County
- Town of Sevastopol, Wisconsin, Door County
- Town of Seven Mile Creek, Wisconsin, Juneau County
- Town of Seward, New York, Schoharie County
- Town of Seymour, Connecticut, New Haven County
- Town of Seymour, Wisconsin, Eau Claire County
- Town of Seymour, Wisconsin, Lafayette County
- Town of Seymour, Wisconsin, Outagamie County
- Town of Shanagolden, Wisconsin, Ashland County
- Town of Shandaken, New York, Ulster County
- Town of Shapleigh, Maine, York County
- Town of Sharon, Massachusetts, Norfolk County
- Town of Sharon, New Hampshire, Hillsborough County
- Town of Sharon, New York, Schoharie County
- Town of Sharon, Wisconsin, Portage County
- Town of Sharon, Wisconsin, Walworth County
- Town of Shawangunk, New York, Ulster County
- Town of Sheboygan, Wisconsin, Sheboygan County
- Town of Sheboygan Falls, Wisconsin, Sheboygan County
- Town of Sheffield, Massachusetts, Berkshire County
- Town of Shelburne, Massachusetts, Franklin County
- Town of Shelburne, New Hampshire, Coos County
- Town of Shelby, New York, Orleans County
- Town of Shelby, Wisconsin, La Crosse County
- Town of Sheldon, New York, Wyoming County
- Town of Sheldon, Wisconsin, Monroe County
- Town of Shelter Island, New York, Suffolk County
- Town of Shelton, Connecticut, Fairfield County
- Town of Sherborn, Massachusetts, Middlesex County
- Town of Sherburne, New York, Chenango County
- Town of Sheridan, New York, Chautauqua County
- Town of Sheridan, Wisconsin, Dunn County
- Town of Sherman, Connecticut, Fairfield County
- Town of Sherman, Maine, Aroostook County
- Town of Sherman, New York, Chautauqua County
- Town of Sherman, South Dakota, Minnehaha County
- Town of Sherman, Wisconsin, Dunn County
- Town of Sherman, Wisconsin, Iron County
- Town of Sherman, Wisconsin, Sheboygan County
- Town of Sherman, Wisconsin, Clark County
- Town of Sherry, Wisconsin, Wood County
- Town of Sherwood, Wisconsin, Clark County
- Town of Shields, Wisconsin, Dodge County
- Town of Shields, Wisconsin, Marquette County
- Town of Shirley, Massachusetts, Middlesex County
- Town of Shirley, Maine, Piscataquis County
- Town of Shrewsbury, Massachusetts, Worcester County
- Town of Shullsburg, Wisconsin, Lafayette County
- Town of Shutesbury, Massachusetts, Franklin County
- Town of Sidney, Maine, Kennebec County
- Town of Sidney, New York, Delaware County
- Town of Sigel, Wisconsin, Chippewa County
- Town of Sigel, Wisconsin, Wood County
- Town of Silver Cliff, Wisconsin, Marinette County
- Town of Simsbury, Connecticut, Hartford County
- Town of Sinai, South Dakota, Brookings County
- Town of Sioux Creek, Wisconsin, Barron County
- Town of Siren, Wisconsin, Burnett County
- Town of Skanawan, Wisconsin, Lincoln County
- Town of Skaneateles, New York, Onondaga County
- Town of Skowhegan, Maine, Somerset County
- Town of Smelser, Wisconsin, Grant County
- Town of Smithfield, Maine, Somerset County
- Town of Smithfield, New York, Madison County
- Town of Smithtown, New York, Suffolk County
- Town of Smithville, New York, Chenango County
- Town of Smyrna, Maine, Aroostook County
- Town of Smyrna, New York, Chenango County
- Town of Socorro, New Mexico, Socorro County
- Town of Sodus, New York, Wayne County
- Town of Solon, Maine, Somerset County
- Town of Solon, New York, Cortland County
- Town of Solon Springs, Wisconsin, Douglas County
- Town of Somers, Connecticut, Tolland County
- Town of Somers, New York, Westchester County
- Town of Somers, Wisconsin, Kenosha County
- Town of Somerset, Massachusetts, Bristol County
- Town of Somerset, New York, Niagara County
- Town of Somerset, Wisconsin, Saint Croix County
- Town of Somerville, Maine, Lincoln County
- Town of Somo, Wisconsin, Lincoln County
- Town of Sorrento, Maine, Hancock County
- Town of South Berwick, Maine, York County
- Town of South Bristol, Maine, Lincoln County
- Town of South Bristol, New York, Ontario County
- Town of South Fork, Wisconsin, Rusk County
- Town of South Hadley, Massachusetts, Hampshire County
- Town of South Hampton, New Hampshire, Rockingham County
- Town of South Lancaster, Wisconsin, Grant County
- Town of South Shore, South Dakota, Codington County
- Town of South Thomaston, Maine, Knox County
- Town of South Valley, New York, Cattaraugus County
- Town of South Windsor, Connecticut, Hartford County
- Town of Southampton, Massachusetts, Hampshire County
- Town of Southampton, New York, Suffolk County
- Town of Southborough, Massachusetts, Worcester County
- Town of Southbridge, Massachusetts, Worcester County
- Town of Southbury, Connecticut, New Haven County
- Town of Southeast, New York, Putnam County
- Town of Southington, Connecticut, Hartford County
- Town of Southold, New York, Suffolk County
- Town of Southport, Maine, Lincoln County
- Town of Southport, New York, Chemung County
- Town of Southwest Harbor, Maine, Hancock County
- Town of Southwick, Massachusetts, Hampden County
- Town of Spafford, New York, Onondaga County
- Town of Sparta, New York, Livingston County
- Town of Sparta, Wisconsin, Monroe County
- Town of Spencer, Massachusetts, Worcester County
- Town of Spencer, New York, Tioga County
- Town of Spencer, Wisconsin, Marathon County
- Town of Spider Lake, Wisconsin, Sawyer County
- Town of Spirit, Wisconsin, Price County
- Town of Spooner, Wisconsin, Washburn County
- Town of Sprague, Connecticut, New London County
- Town of Spring Brook, Wisconsin, Dunn County
- Town of Spring Green, Wisconsin, Sauk County
- Town of Spring Grove, Wisconsin, Green County
- Town of Spring Lake, Wisconsin, Pierce County
- Town of Spring Prairie, Wisconsin, Walworth County
- Town of Spring Valley, Wisconsin, Rock County
- Town of Springbrook, Wisconsin, Washburn County
- Town of Springdale, Wisconsin, Dane County
- Town of Springfield, Maine, Penobscot County
- Town of Springfield, New Hampshire, Sullivan County
- Town of Springfield, New York, Otsego County
- Town of Springfield, Wisconsin, Dane County
- Town of Springfield, Wisconsin, Jackson County
- Town of Springfield, Wisconsin, Marquette County
- Town of Springfield, Wisconsin, Saint Croix County
- Town of Springport, New York, Cayuga County
- Town of Springvale, Wisconsin, Columbia County
- Town of Springvale, Wisconsin, Fond du Lac County
- Town of Springville, Wisconsin, Adams County
- Town of Springwater, New York, Livingston County
- Town of Springwater, Wisconsin, Waushara County
- Town of Spruce, Wisconsin, Oconto County
- Town of Stacyville, Maine, Penobscot County
- Town of Stafford, Connecticut, Tolland County
- Town of Stafford, New York, Genesee County
- Town of Stamford, Connecticut, Fairfield County
- Town of Stamford, New York, Delaware County
- Town of Standish, Maine, Cumberland County
- Town of Stanfold, Wisconsin, Barron County
- Town of Stanford, New York, Dutchess County
- Town of Stanley, Wisconsin, Barron County
- Town of Stanton, Wisconsin, Dunn County
- Town of Stanton, Wisconsin, Saint Croix County
- Town of Star Prairie, Wisconsin, Saint Croix County
- Town of Stark, New Hampshire, Coos County
- Town of Stark, New York, Herkimer County
- Town of Stark, Wisconsin, Vernon County
- Town of Starkey, New York, Yates County
- Town of Starks, Maine, Somerset County
- Town of Stella, Wisconsin, Oneida County
- Town of Stephenson, Wisconsin, Marinette County
- Town of Stephentown, New York, Rensselaer County
- Town of Sterling, Connecticut, Windham County
- Town of Sterling, Massachusetts, Worcester County
- Town of Sterling, New York, Cayuga County
- Town of Sterling, Wisconsin, Polk County
- Town of Sterling, Wisconsin, Vernon County
- Town of Stetson, Maine, Penobscot County
- Town of Stettin, Wisconsin, Marathon County
- Town of Steuben, Maine, Washington County
- Town of Steuben, New York, Oneida County
- Town of Stewartstown, New Hampshire, Coos County
- Town of Stickney, South Dakota, Aurora County
- Town of Stiles, Wisconsin, Oconto County
- Town of Stillwater, New York, Saratoga County
- Town of Stinnett, Wisconsin, Washburn County
- Town of Stockbridge, Massachusetts, Berkshire County
- Town of Stockbridge, New York, Madison County
- Town of Stockbridge, Wisconsin, Calumet County
- Town of Stockholm, Maine, Aroostook County
- Town of Stockholm, New York, Saint Lawrence County
- Town of Stockholm, South Dakota, Grant County
- Town of Stockholm, Wisconsin, Pepin County
- Town of Stockport, New York, Columbia County
- Town of Stockton, New York, Chautauqua County
- Town of Stockton, Wisconsin, Portage County