Once a belt has smoked it is on borrowed time.
It is smoking because it is running against something that does not revolve with the belt.
Usual problem is running the belt on the outside of a belt keeper.
Some of them are very hard to see like the one at the back of the tranny.
Other problem is of course a pulley that is stuck.
It is always a problem trying to work out what is happening from just words on the screen
So is what you are trying to say the belt is not moving at all and smoke is coming from the clutch itself .
If that is the case, try turning the clutch on with the engine off.
No smoke = clutch not on the engine properly
Smoke = electrical problem & clutch is most likely toasted
Does the wires to the clutch get hot ?
What did you take off to replace the belt ?
Some clutches are polarity sensitive and you can reverse the wires.
Does it only smoke with the engine running regardless of weather the clutch is turned on or not?
What does the smoke smell like ? , Plastic ? lacquer ? grease ?
Since about 2000 the clutch has incorperated a brake into the deck pulley so the blades stop spinning the instant you turn them off ( in theory ).
So if all you did was to pull the PTO clutch off the shaft, slip the new belt in then replace it the only thing that can have gone wrong is the spacer is missing or you have not got the key way properly lined up crushing the bearing.
Some clutches have a short key made into them while others have a full removable key that can fall out.
Since about 2000 the clutch has incorperated a brake into the deck pulley so the blades stop spinning the instant you turn them off ( in theory ).
So if all you did was to pull the PTO clutch off the shaft, slip the new belt in then replace it the only thing that can have gone wrong is the spacer is missing or you have not got the key way properly lined up crushing the bearing.
Some clutches have a short key made into them while others have a full removable key that can fall out.
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