Nine of Massachusetts's 14 historical counties have had their county governments formally abolished, with functions like the registry of deeds and sheriff absorbed by the state or towns. Five counties (Barnstable, Bristol, Dukes, Norfolk, Plymouth) still have functioning county governments, and Nantucket operates as a combined county and town. A Massachusetts resident should generally expect to deal directly with their city or town government — and, for courts, deeds, or corrections, a state-run registry or an elected sheriff — rather than a county board, unless they live in one of the five counties that still operates.

Most states run a small elected county commission as the default unit below the state; Massachusetts abolished most of its county governments in the 1990s and 2000s and shifted their functions to the state and to cities and towns.