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Governmental Issuer Loans - Summary of Partnership's GIL Investments (Details)
12 Months Ended
Dec. 31, 2022
USD ($)
Unit
Dec. 31, 2021
USD ($)
Unit
SIFMA [Member]    
Governmental Issuer Loans [Line Items]    
Variable Interest Rate   2.25%
Governmental Issuer Loans [Member] | TOB Trust [Member]    
Governmental Issuer Loans [Line Items]    
Units 2,419 1,832 [1]
Amortized Cost | $ $ 300,230,435 $ 184,767,450
Governmental Issuer Loans [Member] | Scharbauer Flats Apartments [Member] | TOB Trust [Member] | Midland, TX [Member]    
Governmental Issuer Loans [Line Items]    
Month Acquired [1] June 2020 June 2020
Units [1] 300 300
Maturity Date [1],[2] Jul. 01, 2023 Jan. 01, 2023
Current Interest Rate [1] 6.76% 3.20%
Amortized Cost | $ [1] $ 40,000,000 $ 40,000,000
Governmental Issuer Loans [Member] | Scharbauer Flats Apartments [Member] | TOB Trust [Member] | SIFMA [Member] | Midland, TX [Member]    
Governmental Issuer Loans [Line Items]    
Variable Interest Rate [1],[3] 3.10% 3.10%
Governmental Issuer Loans [Member] | Oasis at Twin Lakes [Member] | TOB Trust [Member] | Roseville, MN [Member]    
Governmental Issuer Loans [Line Items]    
Month Acquired [1] July 2020 July 2020
Units [1] 228 228
Maturity Date [1],[2] Aug. 01, 2023 Aug. 01, 2023
Current Interest Rate [1] 5.91% 3.75%
Amortized Cost | $ [1] $ 34,000,000 $ 34,000,000
Governmental Issuer Loans [Member] | Oasis at Twin Lakes [Member] | TOB Trust [Member] | SIFMA [Member] | Roseville, MN [Member]    
Governmental Issuer Loans [Line Items]    
Variable Interest Rate [1],[3] 2.25% 3.25% [4]
Governmental Issuer Loans [Member] | Centennial Crossings [Member] | TOB Trust [Member] | Centennial, CO [Member]    
Governmental Issuer Loans [Line Items]    
Month Acquired [1] August 2020 August 2020
Units [1] 209 209
Maturity Date [1],[2] Sep. 01, 2023 Sep. 01, 2023
Current Interest Rate [1] 6.41% 3.25%
Amortized Cost | $ [1] $ 33,080,000 $ 33,080,000
Governmental Issuer Loans [Member] | Centennial Crossings [Member] | TOB Trust [Member] | SIFMA [Member] | Centennial, CO [Member]    
Governmental Issuer Loans [Line Items]    
Variable Interest Rate [1],[3] 2.75% 2.75%
Governmental Issuer Loans [Member] | Legacy Commons at Signal Hills [Member] | TOB Trust [Member] | St Paul, MN [Member]    
Governmental Issuer Loans [Line Items]    
Month Acquired [1] January 2021 January 2021
Units [1] 247 247
Maturity Date [1],[2] Feb. 01, 2024 Feb. 01, 2024
Current Interest Rate [1] 7.37% 3.57%
Amortized Cost | $ [1] $ 34,620,000 $ 33,120,605
Governmental Issuer Loans [Member] | Legacy Commons at Signal Hills [Member] | TOB Trust [Member] | SOFR [Member] | St Paul, MN [Member]    
Governmental Issuer Loans [Line Items]    
Variable Interest Rate [1],[3] 3.07% 3.07%
Governmental Issuer Loans [Member] | Hilltop at Signal Hills [Member] | TOB Trust [Member] | St Paul, MN [Member]    
Governmental Issuer Loans [Line Items]    
Month Acquired [1] January 2021 January 2021
Units [1] 146 146
Maturity Date [1],[2] Aug. 01, 2023 Aug. 01, 2023
Current Interest Rate [1] 7.37% 3.57%
Amortized Cost | $ [1] $ 24,450,000 $ 21,550,584
Governmental Issuer Loans [Member] | Hilltop at Signal Hills [Member] | TOB Trust [Member] | SOFR [Member] | St Paul, MN [Member]    
Governmental Issuer Loans [Line Items]    
Variable Interest Rate [1],[3] 3.07% 3.07%
Governmental Issuer Loans [Member] | Hope on Avalon [Member] | TOB Trust [Member]    
Governmental Issuer Loans [Line Items]    
Maturity Date [5] Feb. 01, 2023  
Governmental Issuer Loans [Member] | Hope on Avalon [Member] | TOB Trust [Member] | Los Angeles, CA [Member]    
Governmental Issuer Loans [Line Items]    
Month Acquired January 2021 January 2021
Units 88 88 [1]
Maturity Date [2] Aug. 01, 2023 Feb. 01, 2023
Current Interest Rate 7.41% 4.60%
Amortized Cost | $ $ 23,390,000 $ 9,981,200
Governmental Issuer Loans [Member] | Hope on Avalon [Member] | TOB Trust [Member] | SIFMA [Member] | Los Angeles, CA [Member]    
Governmental Issuer Loans [Line Items]    
Variable Interest Rate [3] 3.75% 3.75%
Governmental Issuer Loans [Member] | Hope on Broadway [Member] | TOB Trust [Member] | Los Angeles, CA [Member]    
Governmental Issuer Loans [Line Items]    
Month Acquired January 2021 January 2021
Units 49 49 [1]
Maturity Date [2] Aug. 01, 2023 Feb. 01, 2023
Current Interest Rate 7.41% 4.60%
Amortized Cost | $ $ 12,105,623 $ 3,691,245
Governmental Issuer Loans [Member] | Hope on Broadway [Member] | TOB Trust [Member] | SIFMA [Member] | Los Angeles, CA [Member]    
Governmental Issuer Loans [Line Items]    
Variable Interest Rate [3] 3.75% 3.75%
Governmental Issuer Loans [Member] | Osprey Village [Member] | TOB Trust [Member] | Kissimmee, FL [Member]    
Governmental Issuer Loans [Line Items]    
Month Acquired [1] July 2021 July 2021
Units [1] 383 383
Maturity Date [1],[2] Aug. 01, 2024 Aug. 01, 2024
Current Interest Rate [1] 6.88% 3.57%
Amortized Cost | $ [1] $ 39,893,040 $ 6,372,030
Governmental Issuer Loans [Member] | Osprey Village [Member] | TOB Trust [Member] | SOFR [Member] | Kissimmee, FL [Member]    
Governmental Issuer Loans [Line Items]    
Variable Interest Rate [1],[3] 3.07% 3.07%
Governmental Issuer Loans [Member] | Willow Place Apartments [Member] | TOB Trust [Member] | McDonough, GA [Member]    
Governmental Issuer Loans [Line Items]    
Month Acquired [1] September 2021 September 2021
Units [1] 182 182
Maturity Date [1],[2] Oct. 01, 2024 Oct. 01, 2024
Current Interest Rate [1] 7.11% 3.55%
Amortized Cost | $ [1] $ 17,354,472 $ 2,971,786
Governmental Issuer Loans [Member] | Willow Place Apartments [Member] | TOB Trust [Member] | SOFR [Member] | McDonough, GA [Member]    
Governmental Issuer Loans [Line Items]    
Variable Interest Rate [1],[3] 3.30% 3.30%
Governmental Issuer Loans [Member] | Magnolia Heights [Member] | TOB Trust [Member] | Covington Georgia [Member]    
Governmental Issuer Loans [Line Items]    
Month Acquired [1] June 2022  
Units [1] 200  
Maturity Date [1],[2] Jul. 01, 2024  
Current Interest Rate [1] 7.66%  
Amortized Cost | $ [1] $ 20,400,000  
Governmental Issuer Loans [Member] | Magnolia Heights [Member] | TOB Trust [Member] | SOFR [Member] | Covington Georgia [Member]    
Governmental Issuer Loans [Line Items]    
Variable Interest Rate [1],[3] 3.85%  
Governmental Issuer Loans [Member] | Poppy Grove I [Member] | TOB Trust [Member] | Elk Grove, CA [Member]    
Governmental Issuer Loans [Line Items]    
Month Acquired [1],[6] September 2022  
Units [1],[6] 147  
Maturity Date [1],[2],[6] Apr. 01, 2025  
Variable Interest Rate [1],[3],[6] 6.78%  
Current Interest Rate [1],[6] 6.78%  
Amortized Cost | $ [1],[6] $ 7,846,000  
Governmental Issuer Loans [Member] | Poppy Grove I I [Member] | TOB Trust [Member]    
Governmental Issuer Loans [Line Items]    
Units [7] 82  
Maturity Date [7] Apr. 01, 2025  
Governmental Issuer Loans [Member] | Poppy Grove I I [Member] | TOB Trust [Member] | Elk Grove, CA [Member]    
Governmental Issuer Loans [Line Items]    
Month Acquired [1],[6] September 2022  
Units [1],[6] 82  
Maturity Date [1],[2],[6] Apr. 01, 2025  
Variable Interest Rate [1],[3],[6] 6.78%  
Current Interest Rate [1],[6] 6.78%  
Amortized Cost | $ [1],[6] $ 4,541,300  
Governmental Issuer Loans [Member] | Poppy Grove I I I [Member] | TOB Trust [Member]    
Governmental Issuer Loans [Line Items]    
Units [7] 158  
Maturity Date [7] Apr. 01, 2025  
Governmental Issuer Loans [Member] | Poppy Grove I I I [Member] | TOB Trust [Member] | Elk Grove, CA [Member]    
Governmental Issuer Loans [Line Items]    
Month Acquired [1],[6] September 2022  
Units [1],[6] 158  
Maturity Date [1],[2],[6] Apr. 01, 2025  
Variable Interest Rate [1],[3],[6] 6.78%  
Current Interest Rate [1],[6] 6.78%  
Amortized Cost | $ [1],[6] $ 8,550,000  
[1] The Freddie Mac servicer that has forward committed to purchase the GIL at maturity is an affiliate of the Partnership (Note 22).
[2] The borrowers may elect to extend the maturity dates by six months upon meeting certain conditions, which may include payment of a non-refundable extension fee.
[3] The variable index interest rate components are typically subject to floors that range from 0% to 0.85%.
[4] The variable rate decreases to SIFMA plus 2.25% upon completion of construction.
[5] The borrower has the option to extend the maturity up to six months upon payment of a non-refundable extension fee.
[6] The Partnership has agreed to provide a subordinate GIL after the execution of Freddie Mac’s forward purchase commitment if needed by the property. The potential subordinate GIL amounts are up to $3.8 million, $2.2 million, and $4.2 million for Poppy Grove I, Poppy Grove II, and Poppy Grove III, respectively.
[7] The Partnership has committed to provide total funding for the Poppy Grove I, Poppy Grove II, and Poppy Grove III taxable GILs of $21.2 million, $10.9 million, and $24.5 million, respectively (see Note 18). The borrowers have the option to extend the maturities up to six months upon payment of non-refundable extension fees.