Check your fuel levels in your lawn tractor's gas tank and ensure they are sufficient.
Open the front engine hood of your lawn tractor. Ensure the thin black plug wire near the front is connected to your spark plug. If it is not, reinsert it into the spark plug.
Remove the old spark plug altogether if the lawn tractor still does not start. Pull out the plug wire and reinsert it into a brand new spark plug.
Locate the lawn tractor's air gap if replacing the spark plug does not work. The air gap is the aperture between the flywheel and the magnetic coil. Follow the plug wire to the back of the engine to find the circular coil. The flywheel nearly touches the rear of this coil, and it is the incremental opening between the two parts that constitutes the air gap. Measure this gap and make sure it is no less than 0.010 of an inch and no greater than 0.015 of an inch.
Loosen up the magnetic coil using a wrench in order to reconfigure the air gap's width. Reposition the coil and remeasure the air gap to ensure it sits between 0.010 and 0.015 of an inch.