source:
  type: guide
  id: va-m26-7-ch09-t12
  authority: VA Lenders Handbook (VA Pamphlet 26-7), Chapter 9, Topic 12 — Escrow
    for Taxes and Insurance
  description: VA Lenders Handbook (VA Pamphlet 26-7), Chapter 9, Topic 12 — Escrow
    for Taxes and Insurance.
  coverage_tier: operative
obligations:
- id: va-m26-7-ch09-t12-full
  canonical_id: va-m26-7-ch09-t12-full
  section: VA Lenders Handbook (VA Pamphlet 26-7), Chapter 9, Topic 12 — Escrow for
    Taxes and Insurance
  type: do
  tags:
  - regulator-direct
  - va
  - va-handbook
  - corpus-expansion
  - tier-operative
  primary_source:
    tier: 1
    authority: VA Lenders Handbook (VA Pamphlet 26-7), Chapter 9, Topic 12 — Escrow
      for Taxes and Insurance
    source_class: va-handbook
    source_url: https://www.benefits.va.gov/warms/pam26_7.asp
    snapshot_id: 23782f6842a5daf5
    fetched_at: '2026-05-23T01:53:53Z'
    content_hash: sha256:b7c7fcb001b1097e51e4479c70f74c0d981cc1a7a38109e8cd455e205071d9e8
    paragraph_quote: '12. Escrow for Taxes and Insurance Change Date July 30, 2019
      • This chapter has been revised in its entirety. a. Requirements VA does not
      require the lender to establish escrow accounts for the collection and payment
      of property taxes, hazard insurance premiums, and similar items. It is the lender’s
      responsibility to ensure that property taxes and hazard insurance premiums are
      paid timely. A lender who chooses to escrow for taxes and insurance must comply
      with applicable laws, including the Real Estate Settlement Procedures Act (RESPA).
      VA Pamphlet 26-7, Revised Chapter 9: Legal Instruments, Liens, Escrows, and
      Related Issues 9-26'
  judgment: false
