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Variable Interest Entities Consolidating Income Statement (Details) (USD $)
3 Months Ended 6 Months Ended
Jun. 30, 2012
Jun. 30, 2011
Jun. 30, 2012
Jun. 30, 2011
Property revenues $ 4,145,933 $ 4,031,179 $ 8,384,862 $ 7,596,732
Mortgage revenue bond investment income 2,288,646 2,407,760 4,660,050 4,628,673
Gain on sale of bonds 667,821 0 667,821 0
Other income 43,427 148,950 82,772 400,311
Revenues 7,145,827 6,587,889 13,795,505 12,625,716
Real estate operating (exclusive of items shown below) 2,447,042 2,374,329 4,726,976 4,506,537
Provision for loss on receivables 238,175 710,690 476,350 710,690
Depreciation and amortization 1,527,403 1,316,112 2,966,308 2,449,171
Interest expense 1,546,688 1,630,527 2,865,223 2,404,261
General and Administrative Expense 1,048,366 677,422 1,698,945 1,319,017
Total expenses 6,807,674 6,709,080 12,733,802 11,389,676
Income (loss) from continuing operations 338,153 (121,191) 1,061,703 1,236,040
Income from discontinued operations 90,113 379 136,147 14,383
Net income (loss) 428,266 (120,812) 1,197,850 1,250,423
Net income (loss) attributable to noncontrolling interest 122,218 122,436 261,370 304,497
Net income (loss) - America First Tax Exempt Investors, L.P. 306,048 (243,248) 936,480 945,926
Partnership [Member]
       
Property revenues 2,946,188 2,370,614 5,990,208 4,049,929
Mortgage revenue bond investment income 2,669,348 2,975,786 5,422,425 5,880,460
Gain on sale of bonds 667,821   667,821  
Other income 43,427 148,951 82,772 295,324
Revenues 6,326,784 5,495,351 12,163,226 10,225,713
Real estate operating (exclusive of items shown below) 1,715,747 1,333,989 3,287,640 2,410,073
Provision for loss on receivables 238,175 710,690 476,350 710,690
Depreciation and amortization 1,180,646 846,992 2,274,497 1,448,581
Interest expense 1,546,688 1,630,527 2,865,223 2,404,261
General and Administrative Expense 1,048,366 677,422 1,698,945 1,319,017
Total expenses 5,729,622 5,199,620 10,602,655 8,292,622
Income (loss) from continuing operations 597,162 295,731 1,560,571 1,933,091
Income from discontinued operations 90,113 379 136,147 14,383
Net income (loss) 687,275 296,110 1,696,718 1,947,474
Net income (loss) attributable to noncontrolling interest 122,218 122,436 261,370 304,497
Net income (loss) - America First Tax Exempt Investors, L.P. 565,057 173,674 1,435,348 1,642,977
Consolidated VIEs [Member]
       
Property revenues 1,199,745 1,660,565 2,394,654 3,546,803
Mortgage revenue bond investment income 0 0 0 0
Gain on sale of bonds 0   0  
Other income 0 716,639 0 4,133,477
Revenues 1,199,745 2,377,204 2,394,654 7,680,280
Real estate operating (exclusive of items shown below) 731,295 1,040,340 1,439,336 2,096,464
Provision for loss on receivables 0 0 0 0
Depreciation and amortization 357,661 474,333 713,647 1,019,059
Interest expense 803,693 1,130,108 1,602,835 2,454,406
General and Administrative Expense 0 0 0 0
Total expenses 1,892,649 2,644,781 3,755,818 5,569,929
Income (loss) from continuing operations (692,904) (267,577) (1,361,164) 2,110,351
Income from discontinued operations 0 0 0 0
Net income (loss) (692,904) (267,577) (1,361,164) 2,110,351
Net income (loss) attributable to noncontrolling interest 0 0 0 0
Net income (loss) - America First Tax Exempt Investors, L.P. (692,904) (267,577) (1,361,164) 2,110,351
Consolidations, Eliminations for VIEs [Member]
       
Property revenues 0 0 0 0
Mortgage revenue bond investment income (380,702) (568,026) (762,375) (1,251,787)
Gain on sale of bonds 0   0  
Other income 0 (716,640) 0 (4,028,490)
Revenues (380,702) (1,284,666) (762,375) (5,280,277)
Real estate operating (exclusive of items shown below) 0 0 0 0
Provision for loss on receivables 0 0 0 0
Depreciation and amortization (10,904) (5,213) (21,836) (18,469)
Interest expense (803,693) (1,130,108) (1,602,835) (2,454,406)
General and Administrative Expense 0 0 0 0
Total expenses (814,597) (1,135,321) (1,624,671) (2,472,875)
Income (loss) from continuing operations 433,895 (149,345) 862,296 (2,807,402)
Income from discontinued operations 0 0 0 0
Net income (loss) 433,895 (149,345) 862,296 (2,807,402)
Net income (loss) attributable to noncontrolling interest 0 0 0 0
Net income (loss) - America First Tax Exempt Investors, L.P. $ 433,895 $ (149,345) $ 862,296 $ (2,807,402)