| Lower Kalskag, AK (City) |
| Lower Macungie Township, PA (Township) |
| Lower Mahanoy Township, PA (Township) |
| Lower Makefield Township, PA (Township) |
| Lower Merion Township, PA (Township) |
| Lower Mifflin Township, PA (Township) |
| Lower Milford Township, PA (Township) |
| Lower Moreland Township, PA (Township) |
| Lower Mount Bethel Township, PA (Township) |
| Lower Nazareth Township, PA (Township) |
| Lower Oxford Township, PA (Township) |
| Lower Paxton Township, PA (Township) |
| Lower Pottsgrove Township, PA (Township) |
| Lower Providence Township, PA (Township) |
| Lower Salem, OH (Village) |
