Tithing esrog of the sabbatical year

Does an esrog (citron) that grew in a sabbatical year need to be tithed?

An esrog that grew during a sabbatical year and was plucked during that same year is exempt from tithes. An esrog that grew during the sabbatical year but was plucked after Rosh Hashana (that is, after the beginning of the first year of the next seven-year cycle) is also exempt from tithes, but there are people that follow the more stringent opinion that it has to be tithed.