If you maintain an orchard, nut trees or operate a greenhouse for trees it is surely a depreciating asset in business. Claiming tractor use on forest or timber land is a grey area. They grow with no cultivation and generally no income for decades.

If it is used to maintain rental property, it can be a "usual and ordinary business expense", depending on the rental. If it is used partly for personal use, you can just take a percentage of the tractor cost as business use and still depreciate it.

You would depreciate the tractor in your Rental Property section. Find the asset entry section for that rental. I have included a page snip below though I know it's a little different than your Premier version. I'm using H&B.