Store in a closed structure if possible. The air is drier and it keeps moisture out. Damp air outside with large temp changes will cause condensation in the gas tank and carb. Stabil helps if added in the fall. Run some through the carb by running the engine. On riders remove the battery and store in your garage. Charge and charge again mid -winter. Tarps draped over mowers don't allow enough air circulation to keep things dry. Build a frame of some kind with a plywood/OSB top. I have a push mower I bought in 1991 and kept in a closed shed. It still starts in the spring on the first or second pull. The only maintenance is regular oil and filter changes and stabil in the tank and carb for winter storage. I had to put a new pull cord on about 10 years ago and some new rear wheels about 5 years - the plastic tires literally just dried and broke up. 34 years old and still runs great.