Chris is correct.
The following are comparable levels of rural vs. urban divisions, and their most common translations in English:
Level 1
縣 = (省轄)市 / County = (Provincial) City
–for example, Yunlin County / Keelung City–
Level 2
鄉鎮市 = 區 / (Rural) Township, (Urban)Township, (County-Controlled) City = District
–for example, Yuanlin Township / Zhongzheng District–
Level 3
村 = 里 / Village = Borough
–for example, Jinxing Village / He’an Borough–
Level 4
鄰 = 鄰 Neighborhood = Neighborhood
–for example, Neighborhood No. 37–
Things get complicated when you get to Executive Yuan-controlled municipalities (直轄市), which technically rank above both counties and provincial cities. Municipalities are supposed to be the same level as a province (省), meaning Taipei’s mayor is in theory the same level as the mayor of Beijing, who is the same level as the governor of Hunan Province. In practice, Taiwan Province stopped doing anything useful decades ago, so now a direct-controlled municipality is basically just a larger version of a provincial city that gets a lot more cash to spend each year.
In the ROC, there are five special municipalities: Taipei, New Taipei, Taichung, Tainan, and Kaohsiung. Taoyuan County will be upgraded to Taoyuan City (a new municipality) at the end of this year, and the current Taoyuan City will become Taoyuan District. These five (six) municipalities are not part of Taiwan Province, so the governor of Taiwan (Lin Junq-tzer, if anyone’s keeping count) has absolutely no input into anything about them.
As a result, Taiwan Province of the Republic of China is actually home to only about 40% of the country’s population. If someone from Taipei says “I’m from Taiwan,” that sentence is, in the strictest reading, only correct in that the island he or she comes from is called Taiwan, but since he or she is from the Republic of China’s direct-controlled municipality of Taipei, it is technically wrong to say that he or she comes from a political entity called Taiwan. Which just goes to show how absurd the situation around Taiwan’s status really is.
The only provincial cities in Taiwan are Keelung, Hsinchu City, and Chiayi City. Any city not listed above, like Taitung City or Douliu or Magong, is a “county-controlled city” (縣轄市), meaning the mayor is a very small-time politician indeed.
What many people don’t realize is that the ROC actually has a second province other than Taiwan. The islands administered under Kinmen County and Lienchiang County (commonly called Matsu) are part of the Republic of China’s Fujian Province, which really does exist, even if it only encompasses a few minor islands. The governor is Schive Chi (Schive is, bizarrely enough, his family name, 薛).
fkpg.gov.tw/main.php
In answer to the OP’s real question: 里 should be borough, though translating it as “li” is probably not terrible.
Class dismissed.