- Logtown
- Lakeside
- Lakeside Park
- Lakewood Village
- Lomond Shore
- La Fargeville
- Lackawanna
- Lacona
- Lake Carmel
- Lake Erie Beach
- Lake George
- Lake Grove
- Lake Katrine
- Lake Mohegan
- Lake Placid
- Lake Ronkonkoma
- Lake Success
- Lakeview
- Lansing
- Lapointe Manor Mobile Home Park
- Lewis Corners
- Liberty Park Mobile Home Park
- Little America
- Little France
- Little Island
- Little Island
- Locus Grove Mobile Home Park
- Long Island
- Loomis Corner
- Lyndon Lawns Mobile Home Park