A problem when they haven't been of for a long time. I would suggest changing the tires with them on the tractor and put tubes in when you do (if you can get them to seperate from the rims)(you may have to soak the tire where it meets the rims also).
To get the rims off You will have to spray them down several times and let the solvent soak in from both ends. They are rusted togather. You my have to use a puller putting a load on the rim and then hitting it with the big hammer and 2 x 4.
This is considered a preventive maintenance item so it don't prevent you from getting them off when you need to. I take my of every year and clean and regrease, my tractor is 19 years old. It only takes a few years getting wet for them to get stuck.
Either the wheel is held on by a central bolt or a circlip...either way, remove whatever fixing it has and the wheel should just pull off. It won't though, so get plenty of WD40 in there, maybe a little heat )but watch the tyres), tap the rim from behind, protecting it with a piece of timber and you'll eventually get there.
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