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Other Assets Narrative Tagging (Details)
12 Months Ended
Dec. 31, 2015
USD ($)
Unit
Dec. 31, 2014
USD ($)
Dec. 31, 2013
USD ($)
Oct. 31, 2015
USD ($)
Unit
Sep. 01, 2015
USD ($)
Jun. 30, 2015
USD ($)
Unit
Apr. 30, 2015
USD ($)
Jun. 30, 2014
USD ($)
Property loans receivable $ 29,874,523 $ 22,191,515            
Other assets 35,720,342 26,719,088            
Cost Adjusted for Paydowns 45,502,220 65,538,068            
Loans Receivable, Net 24,242,727 15,990,439            
Vantage at Brooks and Vantage at New Braunfels [Member]                
Property loans receivable       $ 17,000,000        
Number of Units in Real Estate Property | Unit       2        
Vantage at Brooks and Vantage at New Braunfels [Member] | Notes Receivable [Member]                
Other assets $ 7,700,000              
Vantage at Brooks [Member]                
Number of Units in Real Estate Property | Unit       288        
Vantage at New Braunfels [Member]                
Number of Units in Real Estate Property | Unit       288        
Silver Moon [Member]                
Number of Units in Real Estate Property | Unit           151    
Debt Instrument, Interest Rate, Stated Percentage 6.00%              
Loans Receivable, Net           $ 2,800,000    
Silver Moon [Member] | Series B [Member]                
Cost Adjusted for Paydowns           $ 500,000    
Debt Instrument, Interest Rate, Stated Percentage           12.00%    
Debt Instrument, Maturity Date Aug. 01, 2055              
Avistar Portfolio 1 and 2 [Member]                
Loans Receivable, Net               $ 526,000
Avistar (February 2013 Acquisition) [Member]                
Property loans receivable $ 274,496 274,496            
Debt Instrument, Interest Rate, Stated Percentage               12.00%
Debt Instrument, Maturity Date Jun. 26, 2024              
Loans Receivable, Net $ 325,882 $ 290,966            
Avistar (February 2013 Acquisition) [Member] | Series B [Member]                
Debt Instrument, Interest Rate, Stated Percentage 9.00% 9.00%            
The Suites on Paseo [Member]                
Property loans receivable         $ 1,100,000   $ 567,000  
Number of Units in Real Estate Property | Unit 394              
Debt Instrument, Interest Rate, Stated Percentage [1]   6.25%            
Cross Creek [Member]                
Property loans receivable $ 7,072,087 $ 6,976,087            
Debt Instrument, Interest Rate, Stated Percentage 6.15% [2] 6.15%            
Loans Receivable, Net $ 3,624,614 $ 3,528,615            
Impairment of Intangible Assets (Excluding Goodwill) $ 0 $ 75,000 $ 168,000          
Minimum                
Discount Rate for Impairment Analysis 6.00%              
Maximum                
Discount Rate for Impairment Analysis 7.00%              
[1] Bonds held by Deutsche Bank AG in a secured financing transaction, see Note 12
[2] Bonds owned by ATAX TEBS I, LLC, see Note 12