In the United States of America, the meaning of the term town varies from state to state. In some states, a town is an incorporated municipality, that is, one with a charter received from the state, similar to a city (see incorporated town). In others, a town is unincorporated.
The types of municipalities in U.S. states include cities, towns, boroughs, villages, and townships (in the sense of Pennsylvania townships and New Jersey townships; for the meaning in other states, see civil township), although most states do not have all five types. Many states do not use the term "town" for incorporated municipalities. In some states, for example Wisconsin, "town" is used in the same way that civil township is used in elsewhere. In other states, such as Michigan, the term "town" has no official meaning and is simply used informally to refer to a populated place, whether incorporated or not.
In the six New England states, a town is a municipality and a more important unit than the county. In Connecticut, Rhode Island and 7 out of 14 counties in Massachusetts, in fact, counties only exist as map divisions and have no legal functions; in the other three states, counties are primarily judicial districts, with other functions primarily in New Hampshire and Vermont. In all six, towns perform functions that in most states would be county functions. The defining feature of a New England town, as opposed to a city, is that a town meeting and a board of selectmen serve as the main form of government for a town, while cities are run by a mayor and a city council. For example, Brookline, Massachusetts is a town, even though it is fairly urban, because of its form of government.
In New York, a town is similarly a division of the county, but with less importance than in New England. Of some importance is the fact that, in New York, a town provides a closer level of governance than its enclosing county, providing almost all municipal services to unincorporated areas, called hamlets and selected services to incorporated areas, called villages. In New York, a town typically contains a number of such hamlets and villages. However, due to the independent nature of Incorporated Villages, they may exist in two towns or even two counties. Everyone in New York State who does not live in an Indian reservation or a city lives in a town and possibly in one of the town's hamlets or villages. (Some other states have similar entities called townships.) In New York, "town" is essentially short for "township."
In Pennsylvania, there is only one municipality which is incorporated as a "town": Bloomsburg. Most of the rest of the state is incorporated as townships (there are also boroughs and cities), which function in much the same way as the towns of New York or New England, although they may have different forms of government.
In Virginia, a town is an incorporated municipality similar to a city (though with a smaller required minimum population), but while cities are by Virginia law independent of counties, towns are contained within a county.
In Nevada, a town has a form of government, but is not considered to be incorporated. It generally provides a limited range of services, such as land use planning and recreation, while leaving most services to the county. Many communities have found this "semi-incorporated" status attractive; the state has only 20 incorporated cities, and towns as large as Paradise (186,020 in 2000 Census), home of the Las Vegas Strip. Most county seats are also towns, not cities.
In Arizona the terms "town" and "city" are largely interchangeable. A community may incorporate under either a town or a city organization with no regard to population or other restrictions according to Arizona law (see Arizona Revised Statutes, Title 9). Cities may function under slightly differing governmental systems, such as the option to organize a district system for city governments, but largely retain the same powers as towns. Arizona law also allows for the consolidation of neighboring towns and the unification of a city and a town, but makes no provision for the joining of two adjacent cities.
In California, the words "town" and "city" are synonymous by law (see Cal. Govt. Code Secs. 34500-34504). There are two types of city in California - charter and general law. Cities organised as charter cities derive their authority from a charter that they draft and file with the state, and which, among other things, states the municipality's name as "City of (Name)" or "Town of (Name)." Government Code Sections 34500-34504 applies to cities organised as general law cities, which differ from charter cities in that they do not have charters but instead operate with the powers conferred them by the pertinent sections of the Government Code. Like charter cities, general law cities may incorporate as "City of (Name)" or "Town of (Name)." Some cities change their minds as to how they want to be called. The sign in front of the municipal offices in Colma, California, for example, reads "City of Colma", but the words engraved on the building above the front entrance when the city hall was build read "Town of Colma." There are also signs at the municipal corporation limit, some of which welcome visitors to the "City of Colma" while older, adjacent signs welcome people to the "Town of Colma." Meanwhile, the village does not exist in California, either in colloquial speech or as a municipal corporation. Instead, the word "town" is commonly used to indicate any unincorporated community that might otherwise be known as an unincorporated village. Additionally, some people may still use the word "town" as shorthand for "township", which is not an incorporated municipality but an administrative division of a county.
According to the 2006 United States Census Hempstead, New York (western most Township in Long Island, New York) is the largest town in the United States. The town of Hempstead has a population of over 760,000 people, making it larger than San Francisco, Boston, or Seattle.
