tithable

/ˈtaɪðəbəl/
adjective
  1. Subject to the payment of a tithe (a tax of one-tenth of one's income or produce, especially for the church).
    • The farmer argued that his orchard was not tithable under the old rules.
    • The new law declared that only certain crops were tithable.
    • In medieval times, most farmland was tithable.