Lower the Kubota mower deck as close to the ground as possible with the accessory attachment lever located on the Kubota tractor. The exact placement will vary depending on the model of tractor but in most cases, the lever is located close to the seat.
Locate the idler pulley on the mower deck. The idler pulley is the small pulley mounted to a metal spring-loaded bracket. On the bracket you will locate a square hole. Place a 3/8-inch ratchet driver into the square hole.
Rotate the pulley away from the belt on the mower deck until you can lift the belt up and over the pulley. Slowly rotate the pulley back into place. Leave the ratchet attached.
Pull the belt off the remaining pulleys on the deck and then remove the belt from the PTO pulley on the bottom of the motor.
Place the new belt onto the PTO pulley and then place the belt onto all of the pulleys except for the idler pulley.
Rotate the idler pulley until you can slip the belt over the pulley. Slowly allow the pulley to pull itself against the belt and then remove the ratchet from the pulley.