Variable Interest Entities Consolidating Income Statement (Details) (USD $)	3 Months Ended								12 Months Ended
	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2011	Sep. 30, 2011	Jun. 30, 2011	Mar. 31, 2011	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Property revenues									$ 12,654,530	$ 10,976,250	$ 9,106,667
Investment income									11,078,467	9,497,281	6,881,314
Interest Income, Operating									150,882	485,679	455,622
Gains (Losses) on Extinguishment of Debt									0	0	435,395
Gain on sale of bonds									680,444	445,257	0
Other income									555,328	294,328	0
Total revenues	7,579,754	6,312,905	5,855,843	5,371,149	5,771,883	5,660,808	5,377,202	4,888,902	25,119,651	21,698,795	16,878,998
Real estate operating (exclusive of items shown below)									7,877,931	6,758,707	6,060,676
Provision for loss on receivables									452,700	952,700	0
Provision for Doubtful Accounts									0	4,242,571	562,385
Asset Impairment Charges									0	0	2,528,852
Depreciation and amortization									4,982,030	3,963,502	3,590,151
Interest									5,530,995	5,441,700	1,887,823
General and administrative									3,512,233	2,764,970	2,383,784
Total expenses									22,355,889	24,124,150	17,013,671
Income (loss) from operations									2,763,762	(2,425,355)	(134,673)
Income from discontinued operations									2,232,276	752,192	(469,518)
Net income (loss)									4,996,038	(1,673,163)	(604,191)
Net income (loss) attributable to noncontrolling interest									549,194	570,759	(203,831)
Net income (loss) - America First Tax Exempt Investors, L.P.	1,298,797	2,211,567	306,048	630,432	(3,321,900)	132,052	(243,248)	1,189,174	4,446,844	(2,243,922)	(400,360)
Partnership [Member]
Property revenues									7,846,812	5,066,443	1,619,229
Investment income									12,599,284	11,515,237	10,223,269
Interest Income, Operating									150,882	485,679	488,427
Gains (Losses) on Extinguishment of Debt											435,395
Gain on sale of bonds									680,444	445,257
Other income									557,300	189,340
Total revenues									21,834,722	17,701,956	12,766,320
Real estate operating (exclusive of items shown below)									4,604,870	3,154,290	961,221
Provision for loss on receivables									452,700	952,700
Provision for Doubtful Accounts										4,242,571	1,147,716
Asset Impairment Charges											2,716,330
Depreciation and amortization									3,447,316	2,281,541	1,337,859
Interest									5,530,995	5,441,700	1,887,823
General and administrative									3,512,233	2,764,970	2,383,784
Total expenses									17,548,114	18,837,772	10,434,733
Income (loss) from operations									4,286,608	(1,135,816)	2,331,587
Income from discontinued operations									2,232,276	752,192	(469,518)
Net income (loss)									6,518,884	(383,624)	1,862,069
Net income (loss) attributable to noncontrolling interest									549,194	570,759	(203,831)
Net income (loss) - America First Tax Exempt Investors, L.P.									5,969,690	(954,383)	2,065,900
Consolidated VIEs [Member]
Property revenues									4,807,718	5,909,807	7,487,438
Investment income									0	0	0
Interest Income, Operating									0	0	0
Gains (Losses) on Extinguishment of Debt											0
Gain on sale of bonds									0	0
Other income									(1,972)	4,133,477
Total revenues									4,805,746	10,043,284	7,487,438
Real estate operating (exclusive of items shown below)									3,273,061	3,604,417	5,099,455
Provision for loss on receivables									0	0
Provision for Doubtful Accounts										0	0
Asset Impairment Charges											2,767,070
Depreciation and amortization									1,578,275	1,718,899	2,305,313
Interest									3,240,306	4,037,725	5,546,229
General and administrative									0	0	0
Total expenses									8,091,642	9,361,041	15,718,067
Income (loss) from operations									(3,285,896)	682,243	(8,230,629)
Income from discontinued operations									0		0
Net income (loss)									(3,285,896)	682,243	(8,230,629)
Net income (loss) attributable to noncontrolling interest									0	0	0
Net income (loss) - America First Tax Exempt Investors, L.P.									(3,285,896)	682,243	(8,230,629)
Consolidations, Eliminations for VIEs [Member]
Property revenues									0	0	0
Investment income									(1,520,817)	(2,017,956)	(3,341,955)
Interest Income, Operating									0	0	(32,805)
Gains (Losses) on Extinguishment of Debt											0
Gain on sale of bonds									0	0
Other income									0	(4,028,489)
Total revenues									(1,520,817)	(6,046,445)	(3,374,760)
Real estate operating (exclusive of items shown below)									0	0	0
Provision for loss on receivables									0	0
Provision for Doubtful Accounts										0	(585,331)
Asset Impairment Charges											(2,954,548)
Depreciation and amortization									(43,561)	(36,938)	(53,021)
Interest									(3,240,306)	(4,037,725)	(5,546,229)
General and administrative									0	0	0
Total expenses									(3,283,867)	(4,074,663)	(9,139,129)
Income (loss) from operations									1,763,050	(1,971,782)	5,764,369
Income from discontinued operations									0		0
Net income (loss)									1,763,050	(1,971,782)	5,764,369
Net income (loss) attributable to noncontrolling interest									0	0	0
Net income (loss) - America First Tax Exempt Investors, L.P.									$ 1,763,050	$ (1,971,782)	$ 5,764,369