| | 2301934190 | Howland town | Penobscot County | ME | Active government
providing primary
general-purpose functions A |
| | 2301934365 | Hudson town | Penobscot County | ME | Active government
providing primary
general-purpose functions A |
| | 2301936325 | Kenduskeag town | Penobscot County | ME | Active government
providing primary
general-purpose functions A |
| | 2301937075 | Kingman UT | Penobscot County | ME | Statistical entity S |
| | 2301937760 | Lagrange town | Penobscot County | ME | Active government
providing primary
general-purpose functions A |
| | 2301938005 | Lakeville town | Penobscot County | ME | Active government
providing primary
general-purpose functions A |
| | 2301938530 | Lee town | Penobscot County | ME | Active government
providing primary
general-purpose functions A |
| | 2301938705 | Levant town | Penobscot County | ME | Active government
providing primary
general-purpose functions A |
| | 2301939475 | Lincoln town | Penobscot County | ME | Active government
providing primary
general-purpose functions A |
| | 2301941435 | Lowell town | Penobscot County | ME | Active government
providing primary
general-purpose functions A |