- Bancroft
- Bancroft Township
- Beatrice
- Beaver Crossing
- Beaver Lake
- Beemer
- Beemer Township
- Bellevue
- Bellevue Second I
- Bellevue Second Ii
- Bellevue Second Iii
- Bennet
- Bennington
- Blaine
- Blair
- Blue Springs
- Blue Springs-Wymore
- Bohemia
- Bradshaw Precinct
- Bradshaw
- Brainard
- Brock
- Brownville
- Brownville Precinct
- Bruning
- Bruning Precinct
- Buccaneer Bay
- Buda