Remove the two Phillips screws that secure the belt guard housing over the belt. Remove the single hex-nut on the housing with an adjustable wrench. With both removed, pull the housing from the tiller.
Push up on the idler pulley to loosen tension on the belt and then slip the belt off the transmission pulley. With the belt off the transmission pulley, pull the belt off the pulley on the engine.
Place the new belt over the engine pulley and then stretch the belt around the idler pulley.
Push up on the idler pulley and then slip the belt over the transmission pulley. Release the idler pulley to apply tension to the belt.
Place the housing back onto the tiller and secure it with the hex nut and the two Phillips screws.