| | Lamb County | TX | 48279 | | | | | nonmetro county (rural) | farm-dependent | https://maps.google.com/?q=LambCounty+TX |
| | Lampasas County | TX | 48281 | | Killeen-Temple, TX 28660 | | Outlying | metro county (urban) | nonspecialized | https://maps.google.com/?q=LampasasCounty+TX |
| | Lavaca County | TX | 48285 | | | | | nonmetro county (rural) | farm-dependent | https://maps.google.com/?q=LavacaCounty+TX |
| | Lee County | TX | 48287 | | | | | nonmetro county (rural) | farm-dependent | https://maps.google.com/?q=LeeCounty+TX |
| | Leon County | TX | 48289 | | | | | nonmetro county (rural) | mining-dependent | https://maps.google.com/?q=LeonCounty+TX |
| | Liberty County | TX | 48291 | | Houston-Pasadena-The
Woodlands, TX 26420 | Houston-Pasadena, TX 288 | Outlying | metro county (urban) | nonspecialized | https://maps.google.com/?q=LibertyCounty+TX |
| | Limestone County | TX | 48293 | | | | | nonmetro county (rural) | federal/state
government-dependent | https://maps.google.com/?q=LimestoneCounty+TX |
| | Lipscomb County | TX | 48295 | | | | | nonmetro county (rural) | mining-dependent | https://maps.google.com/?q=LipscombCounty+TX |
| | Live Oak County | TX | 48297 | | | | | nonmetro county (rural) | mining-dependent | https://maps.google.com/?q=LiveOakCounty+TX |
| | Llano County | TX | 48299 | | | | | nonmetro county (rural) | recreation | https://maps.google.com/?q=LlanoCounty+TX |