Do you get a click when you turn the key on? If not it could be the stop solenoid. No click could signify that the stop solenoid is not functioning. Easy to check, find the stop solenoid, usually on top of the engine (look in owners manual) and you will find a round device with a rod coming out of it, a couple of wires and hooked to some linkage. The key will activate an electric charge which causes the solenoid to push the rod and the linkage out allowing the tractor to start. You can check the solenoid by moving the plunger by hand, very easy to do!
If it is the stop solenoid the tractor should start. To stop the motor reverse the position of the plunger to shut the tractor off.