New York - Area of significance: Architecture
| Linlithgo Reformed Church of Livingston |
| Linwood |
| Lion Factory |
| Lipe Farm |
| Lipe-Rollway Corporation Building |
| Lisanti Chapel |
| Lisbon Railroad Depot |
| Lisbon Town Hall |
| Lispenard-Rodman-Davenport House |
| Litchfield Villa |
| Little Falls City Hall |
| Little Falls Historic District |
| Little House |
| LITTLE JENNIE (Chesapeake Bay bugeye) |
| Little Red |
| Little, Russell M., House |
| Little Theatre |
| Little York Pavilion |
| Livingston, Henry W., House |
| Livingston, Philip, Junior High School |
| Livingstonville Community Church |
| Livonia Baptist Church |
| Llenroc |
| Lloyd, Joseph, House |
| Loch Sheldrake Synagogue |
| Lock Tender's House and Canal Store Ruin |
| Locust Lawn Estate |
| Lodi Methodist Church |
| Loerzel Beer Hall |
| Loew’s Kameo Theater |
| Loew's Kings Theatre |
| Loew's State Theater |
| Loew, William Goadby, House |
| Logan Methodist Church |
| Log Cabin Church |
| Lomb, Adolph, House |
| Longbotham, Nathaniel, House |
| Long Island City Courthouse Complex |
| Long Island National Cemetery |
| Long Island Rail Road Station at Farmingdale |
| Longue Vue Island |
| Longwood Historic District |
| Look Building |
| Loomis Family Farm |
| Lord and Burnham Building |
| Lord, Dr. John, House |
| Lordville Presbyterian Church |
| Lorenzo |
| Losee, Isaac, House |
| Losee, John, House |
| Lott, Hendrick I., House |
| Loudon Road Historic District |
| Louise Terrace-Colonial Road Historic District |
| Lower Dock Hill Road Stone Arch Bridge |
| Lower East Side Historic District |
| Lower Genesee Street Historic District |
| Lower Main Street Historic District |
| Lower Mill |
| Lowertown Historic District |
| Low Memorial Library, Columbia University |
| Lowndes, Stanley H., House |
| Lowville Masonic Temple |
| Lowville Presbyterian Church |
| Luckey, Platt & Company Department Store |
| Ludlow-Van Rensselaer House |
| Ludlow, William Henry, House |
| Lunn-Musser Octagon Barn |
| Lustron Houses of Jermain Street Historic District |
| Lustron House Westchester Deluxe Model M02 #01310 |
| Lynch Hotel |
| Lynch, James, House |
| Lyndhurst, Jay Gould Estate |
| Lynfeld |
| Lyon Mountain Railroad Station |
| Lyons Downtown Historic District |
| Lyon Street School |
| Mabee House |
| MacDougal-Sullivan Gardens Historic District |
| Machpelah Cemetery |
| Mackay Estate Dairyman's Cottage |
| Mackay Estate Gate Lodge |
| Mackay Estate Water Tower |
| Mack, Gerald, House |
| Macmillan Building |
| Macomber Stone House |
| Mader House |
| Madison Avenue Facade of the Squadron A Armory |
| Madison Barracks |
| Madison-Putnam-60th Place Historic District |
| Madison Square-West Main Street Historic District |
| MaGee, Merrill, House |
| Magen David Synagogue |
| Magill Cottage |
| Main-Broad-Grove Streets Historic District |
| Main Building, Vassar College |
| Maine Central School |
| Main Mall Historic District |
| Main-Partition Streets Historic District |
| Main Street-Albertson Street-Park Place Historic District |
| Main Street Historic Distrct |
Data from United States Park Service and Wikidata