Check that the parking brake is engaged, the blades are turned off, and the contacts on the bottom of the seat are touching the safety coils, for certain 15 HP models. The engine will not start if these safety measures are not taken.
Lift up the seat and inspect the battery. Check that the black ground wire is attached to the negative or "-" terminal and the red wire is attached to the positive or "+" terminal.
Access the fuse box underneath the steering column and inspect the box for burnt fuses. Replace them if necessary.
Inspect the fuel level in the fuel tank. Unscrew the drain plug if there is water in the fuel and drain the gas into a fuel can. Fill the engine with fresh gasoline.
Lift up the hood of the mower and inspect the spark plug wire. Make sure it is connected. Unscrew the spark plug and look for any rust or cracks. Replace it if necessary.
Press down the tabs or remove the screw holding the air filter cover in place. Remove the air filter if it is dirty and replace.