Ma'asros3: 6
הַגַּגּוֹת פְּטוּרִין, אַף עַל פִּי שֶׁהֵם שֶׁל חָצֵר הַחַיֶּבֶת. בֵּית שַׁעַר, אַכְסַדְרָה, וּמִרְפֶּסֶת, הֲרֵי אֵלּוּ כֶּחָצֵר; אִם חַיֶּבֶת, חַיָּבִין. וְאִם פְּטוּרָה, פְּטוּרִים.
Rooftops are exempt [from tithes], even if they are in a courtyard which is liable. A gatehouse, a portico, and a gallery are like the courtyard [in which they are situated]; if [the courtyard] is liable [in tithes], they [too] are liable. And if it is exempt, they are exempt.