Voters are electing mayors in the four predominantly ethnic Serbian municipalities in northern Kosovo.
The Central Election Commission said 44 polling stations will be open from 7 a.m. to 7 p.m. local time.
Just under 58,000 people are eligible to vote for new mayors in North Mitrovica, Zvecan, Leposavic, and Zubin Potok.
The four mayors of the ethnic Serbian municipalities resigned in November, just days after the Pristina government slapped a 100 percent tax on imports from Serbia and Bosnia-Herzegovina.
Pristina said the tax was in retaliation for what it said were Belgrade's attempts to undermine its statehood, such as spearheading a campaign to scupper Pristina's bid to join Interpol and blocking it from UN membership.
The move drew angry reactions from Belgrade and Sarajevo and calls from the European Union and the United States to revoke the measure.
Serbia's former province of Kosovo declared independence in 2008 and is recognized as a sovereign state by well over 100 countries but not by Belgrade.
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