3,403. Buildings That Might or Might Not Obligate Produce in Tithes
Hilchos Maaser 4:6
If a shul or a beis midrash has an apartment, it obligates produce in tithes, otherwise not. Stables and storage buildings for produce in the fields do not obligate produce in tithes, but if they also serve as dwellings, then they do.
Hilchos Maaser 4:7
Just like one’s house obligates produce in tithes, the same is true of one’s courtyard. If produce is brought into one’s courtyard by the gate, it becomes obligated in tithes even though it hasn’t been brought into the house.