Ok, so you wanna be in business
well
a. you need commercial liability insurance. (go price that)
b. you need commercial coverage on your truck and trailer (if you are trailering it around). (go price that, it's about double normal homeowners)
c. You probably need a DBA (although not gauranteed), some states it's easy, some states it's not.
It takes about a gallon an hour to run a compact tractor, so let's say for a one hour job, that's $4
Plus probably 10 miles one way, 10 miles back, call it two more gallons for the truck: That's $8
most compact tractors need a 300 hour service, mine runs about $500 every 300 hours. So, 1/300th of $500 is $1.67
Plus you're putting wear and tear on your tractor. Figure a 25,000 tractor should last about 4000 hours. Every hour costs $6.25 in capital (you have to replace the tractor)
Insurance runs me about $10/day (all the associated insurances, yours may be more or less, but it's a fair number)
a tiller doesn't last very long. Figure a $2000 tiller lasts maybe 1000 hours, so that's another $2.
so far, we're up to $32 in costs for a one hour job. Plus three hours of your time (1/2 hour to get there, hour to do it, 1/2 hour to get back. plus the 1/2 hour at the beginning to load the tractor, fuel it, etc, plus the 1/2 hour at the end to unload it, unhook it. Wow, at $50/hour, you are making ALMOST $6 an hour. I dunno about there, but minimum wage is more than that here.
Plus your time to grease the tractor, maintain the tractor, get parts for the tractor, etc.
We haven't even added in advertising, taxes, wear and tear on the truck, tags and plates, licenses, something actually breaking on the tractor, etc, etc, etc.
Either charge a reasonable price, or get out of the business and do it for your neighbors for free.