R. T. France states in relation to Mark 12:13-17 that "As a Galilean [Jesus] was not liable to pay the κῆνσος, which applied only to provinces such as Judaea which were under direct Roman rule." I do not see any citation for this argument.
I searched for Galilee NEAR Ma 12:13-17.
France, R. T. (2002). The Gospel of Mark: a commentary on the Greek text (p. 465). Grand Rapids, MI; Carlisle: W.B. Eerdmans; Paternoster Press.