Answer:
Local government in the United States refers to governmental jurisdictions below the level of the state. Most states and territories have at least two tiers of local government: counties and municipalities. In some states, counties are divided into townships. There are several different types of jurisdictions at the municipal level, including the city, town, borough, and village. The types and nature of these municipal entities vary from state to state. In addition to these general-purpose local governments, states may also create special-purpose local governments.[1]
Many rural areas and even some suburban areas of many states have no municipal government below the county level. In other places consolidated city-county jurisdictions exist, in which city and county functions are managed by a single municipal government. In places like New England, towns are the primary unit of local government and counties have no governmental function but exist in a purely perfunctory capacity (e.g. for census data).
In addition to counties and municipalities, states often create special purpose authorities, such as school districts and districts for fire protection, sanitary sewer service, public transportation, public libraries, public parks or forests, or water resource management. Such special purpose districts may encompass areas in multiple municipalities or counties. According to the US Census Bureau's data collected in 2012, there were 89,004 local government units in the United States. This data shows a decline from 89,476 units since the last census of local governments performed in 2007.[1]
Depending on the state, local governments may operate under their own charters or under general law, or a state may have a mix of chartered and general-law local governments. Generally, in a state having both chartered and general-law local governments, the chartered local governments have more local autonomy and home rule.[2]