What is local government?

Local government is the level of government below the state government, including counties, cities, towns, villages, school districts, and special districts that handle particular services such as fire protection or water supply. Local governments are the closest level of government to most people's daily lives, providing services such as schools, police, fire protection, garbage collection, water and sewer service, road maintenance, parks, libraries, public health, and zoning.

Local governments are creatures of the state government, meaning they exist under authority granted by state law or state constitutions. The U.S. Constitution does not mention local governments. Each state determines what kinds of local governments exist, what powers they have, and how they are structured and financed. This means local government varies significantly from state to state.

The most common forms of local government in the United States include counties (called parishes in Louisiana and boroughs in Alaska), cities (sometimes called municipalities), towns (especially in New England and the upper Midwest), villages (smaller incorporated places), townships (subdivisions of counties in some states), school districts (which are governmental bodies in their own right in most states), and special districts (which handle specific services such as fire protection, water supply, or public transportation).

Local governments are typically led by elected officials, including mayors of cities, county executives or commission chairs in counties, and school board members. Local councils, commissions, or boards make policy. Many local governments employ professional managers, such as city managers, who handle day-to-day administration under the direction of elected officials.

Local governments generally have authority over zoning and land use, local roads, public safety (police and fire), local taxation (primarily property taxes), school operations and funding, public utilities, and local public health. They are funded primarily by property taxes, fees, sales taxes (in some places), and grants from state and federal governments.

The number of local governments in the United States is enormous. The U.S. Census Bureau counts more than 90,000 local government units, including roughly 3,000 counties, 19,000 cities and towns, 12,000 townships, 13,000 school districts, and 38,000 special districts. This decentralization is a defining feature of American government and reflects the country's strong tradition of local control.