Government

What is the difference between a county, a city, a township and a school district?

The short answer

Local governments often overlap, so one address can be served by several local governments at once, such as a county, a city or township, a school district and special districts. Each has its own leaders and responsibilities.

  • Facts checked November 4, 2026
  • 4 sources
  • 2 min read
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Key facts

91,438

Local governments in the US (2025)

Census Bureau

20

States with town or township governments (2022)

Census Bureau

1,318

Public school systems run by another government (2025)

Census Bureau

One address, several governments

Picture a house in a small city. The county may keep property records and run the jail, while the city repairs streets and runs the police department. A may run the public schools, and a fire or water district may serve the same block. Each of these may have its own board, its own budget and, often, its own power to tax.

The five kinds the Census Bureau counts

The US Census Bureau counted 91,438 local governments in 2025 and sorts them into five types:

  • Counties: 3,031, including what Louisiana calls parishes and the boroughs of Alaska.
  • Municipalities, such as cities, villages and boroughs: 19,489.
  • Towns and townships: 16,184, mostly in the Northeast and Midwest. The 2022 count found them in 20 states.
  • Independent school districts: 12,535.
  • Special districts for services such as fire protection, water or libraries: 40,199.

Who leads each one

Most counties are run by an elected board, such as a board of commissioners or supervisors. Some counties also have a county executive, who may be elected or appointed. Many counties elect officers such as a sheriff, clerk or treasurer. A city or town may have a strong mayor, a council that hires a professional manager, or another form its sets. School boards usually hire the superintendent and control the district budget.

No single national chart

Local government looks different from state to state. For example, Connecticut and Rhode Island have no county governments, and Philadelphia’s city and county have merged into one government. In Alaska, Hawaii, Maryland, North Carolina and Virginia, public schools are run by the state, a county or a city instead of an independent school district. Your state’s laws and your local charter set who does what where you live.

Questions people ask

Is a school board part of the city council?
Usually not. Most school districts are separate governments with their own boards and budgets. In some states, though, a city, a county or the state runs the schools.
Who sets my property tax?
It depends on where you live. Counties, cities, townships, school districts and some special districts may each levy taxes under state law, so you may pay property tax to more than one of them.
Do all states have townships?
No. As of 2022, town or township governments existed in 20 states, mostly in the Northeast and Midwest.

Sources

Checked November 4, 2026. Primary sources first, then official records, then nonpartisan research.

How these facts were checked: our promise. Every substantive fix is listed on the corrections page.

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