| Lee, ND (Township) |
| Lee, NH (Town) |
| Lee, MA (Town) |
| Lee , FL (Town) |
| Lee, SD (Township) |
| Lee, NY (Town) |
| Lee, IL (Village) |
| Lee, MN (Township) |
| Lee, MN (Township) |
| Lee, MN (Township) |
| Lee Center Township, IL (Township) |
| Lee County, IA (County) |
| Lee County, KY (County) |
| Lee County, MS (County) |
| Lee County, NC (County) |
