Both rear wheels seized and will not move

I own a Zetor Z6211 Model Tractor. I recently purchased this tractor from a gentleman who had left the tractor in a field totally exposed to the elements of nature. I tried to move the tractor and both rear wheels are seized and will not roll. I have verified that the transmission is in neutral and that the emergency brake is disengaged. I would appreciate any recommendations on how I should proceed at this point.

hi , does it start
if it does try rocking it back and forward. that what i done with my 6711. chances are the the brakes are seized

Hi

It is probably the brake wheel cylinders on the rear of the back axle. They are under the plastic covers.
That is assuming you have disc bakes, if it has drum brakes the cylinders are inside the axle.
Could be handbrake cable seized.
Mike