tithable
/ˈtɪθəbəl/Definitions
1. adjective
liable to be or subject to a tithe; capable of being taxed or required to contribute
“The bishop stated that the parishioners were tithable and would be required to contribute to the church’s expenses.”
2. noun
a person or thing that is liable to be or subject to a tithe
“The tax collector noted that the tithable assets of the deceased estate were substantial.”