Towns, unlike villages and cities, were only recently designated incorporated municipal corporations. Previously, they were referred to as "subdivisions of the county." Originally, towns dealt only with such things as elections, the administration of law, and the construction and maintenance of roads. However, the increasing urbanization of the state and, more recently, the flight of population from central cities to adjacent towns has meant that towns have assumed greater powers. While towns are divided into three classes ("First"- more than 10,000 residents; "Second"-less than 10,000 residents; and "Suburban"- over 25,000 residents or 7,500 residents and close to a large city), the importance of such categories has decreased as all towns now provide the services that cities and villages provide, such as planning, police protection, and highway construction and maintenance.

Town Government differs from many city governments in that the majority of power rests in the legislature, or the town board, and that towns do not have a strong, separate executive branch of government. The leader of the town board, the town supervisor, is responsible for routine administration and will act as the treasurer, pay salaries, and sell or lease land as directed by the town board. The supervisor has neither veto power nor the power to break a tie.