Locate the belt guard covering the belt. Remove the two screws from the side of the belt guard, using a screwdriver. Remove the hex nut from the belt guard, using an adjustable wrench. Pull the belt guard away from the tiller and set aside.
Remove the belt from the engine pulley. Use your fingers to slide the belt off the pulley. Remove the belt from the transmission pulley. Slide the belt off the idler pulley and set the belt aside.
Install the new belt over the transmission pulley with your fingers. Slide the belt over the idler pulley and around the engine pulley.
Install the belt guard over the belt. Install the two belt guard screws and tighten, using a screwdriver. Install the hex nut and tighten, using an adjustable wrench.
Start the tiller to make sure the new belt operates properly. If the belt is loose or slips, inspect the belt to make sure it is seated properly.