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The Twin Tiers is a geographical term that refers to the collective counties that lie on the New York-Pennsylvania border adjacent to the 42nd parallel north.

Separately, the two halves of the Twin Tiers region are known as the Southern Tier region in the state of New York and the Northern Tier region in the Commonwealth of Pennsylvania. Somewhat counterintuitively, the Southern Tier is in fact further north than the Northern Tier, and conversely the Northern Tier is south of the Southern Tier. This is because the "Northern" and "Southern" designations are relative to the states in which they are located, not relative to each other.

The region is predominantly rural and contains many small towns. It is usually defined as including the following counties:

Southern Tier of New York State
Source: WikiPedia
Delaware County, New York
Broome County, New York
Tioga County, New York
Chemung County, New York
Steuben County, New York
Allegany County, New York
Cattaraugus County, New York

Northern Tier of Pennsylvania
Bradford County, Pennsylvania
Sullivan County, Pennsylvania
Tioga County, Pennsylvania
Susquehanna County, Pennsylvania
Wyoming County, Pennsylvania
McKean County, Pennsylvania
Potter County, Pennsylvania