This is a safety measure, as you never want to do any type of work with the engine or a sharp blade without disabling the power supply in the equipment.
Your mower needs a clean air filter every season. If the filter is one of the foam variety, clean it. If you have a less expensive paper filter, replace it.
Changing the oil once a season (under normal use) keeps the motor healthy and removes the contaminants, sludge and acids that eat away at engine surfaces over time. Drain the old oil out and refill the crankcase with the type of oil and the amount that’s recommended by the equipment manufacturer.
While you have the blade off, you should remove the grass that gets caked on the underside of the mower and the deck. Remove grass and other debris from the top of the mower, and wax the clean deck to keep grass from sticking to it. Oil the wheel bearings and other areas as recommended by the equipment’s owners manual.
Ask lawn professionals about the most common mistake made and they’ll say it is cutting the grass too short. Lawns cut to a taller length tend to be healthier and more weed resistant, as well as holding water better. So adjust your cutting height to between 3-4 inches.
If you left fuel in the tank before putting it away for the winter, hopefully you treated the fuel with an ethanol protectant to ensure the fuel stayed fresh over the winter and didn’t separate. When you add fresh fuel, add more ethanol fuel treatment. It should contain water absorbers to deal with the water it’s going to absorb over the season and a protecting lubricant to slow the solvency damage that ethanol has on lawn equipment. Treating the fuel is an essential step to making your mower last its longest.
Lastly, replace your spark plug and you’re good to go for another season.