Variable Interest Entities Consolidating Income Statement (Details) (USD $)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012	Dec. 31, 2012
Revenues [Abstract]
Property revenues	$ 4,299,376	$ 3,186,964	$ 11,984,229	$ 9,003,313
Investment income	5,247,808	3,110,717	17,559,622	7,770,767
Contingent Interest Income	0	0	6,497,160	0
Interest Income, Operating	216,993	15,224	1,558,158	97,996
Other income	0	0	250,000	0
Gain on sale and retirement of bonds	0	0	0	667,821
Revenues	9,764,177	6,312,905	37,849,169	17,539,897
Expenses [Abstract]
Real estate operating (exclusive of items shown below)	2,609,955	2,135,455	6,982,316	5,495,883
Realized loss on taxable loans	0	0	4,557,741	0
Provision for Loan Losses Expensed	72,000	0	168,000	0	0
Provision for loss on receivables	0	(261,825)	241,698	214,525
Depreciation and amortization	1,762,224	1,231,729	5,004,682	3,446,111
Interest	2,325,372	1,551,543	5,287,994	4,317,329
General and administrative	985,778	834,301	3,097,713	2,533,246
Total expenses	7,755,329	5,491,203	25,340,144	16,007,094
Income (loss) from operations	2,008,848	821,702	12,509,025	1,532,803
Income from discontinued operations	1,342,498	1,526,964	3,442,404	2,013,713
Net income (loss)	3,351,346	2,348,666	15,951,429	3,546,516
Net income (loss) attributable to noncontrolling interest	(59,913)	137,099	263,584	398,469
Net income (loss) - America First Tax Exempt Investors, L.P.	3,411,259	2,211,567	15,687,845	3,148,047
Partnership [Member]
Revenues [Abstract]
Property revenues	3,074,115	1,983,077	8,325,593	5,404,772
Investment income	5,623,450	3,490,431	18,689,649	8,912,856
Contingent Interest Income			6,497,160
Interest Income, Operating	216,993	15,224	1,558,158	97,996
Other income			250,000
Gain on sale and retirement of bonds				667,821
Revenues	8,914,558	5,488,732	35,320,560	15,083,445
Expenses [Abstract]
Real estate operating (exclusive of items shown below)	1,794,008	1,175,585	4,632,958	3,096,677
Realized loss on taxable loans			(4,557,741)
Provision for Loan Losses Expensed	72,000		168,000
Provision for loss on receivables		(261,825)	241,698	214,525
Depreciation and amortization	1,409,847	854,252	3,963,628	2,376,823
Interest	2,325,372	1,551,543	5,287,994	4,317,329
General and administrative	985,778	834,301	3,097,713	2,533,246
Total expenses	6,587,005	4,153,856	21,949,732	12,538,600
Income (loss) from operations	2,327,553	1,334,876	13,370,828	2,544,845
Income from discontinued operations	1,342,498	1,526,964	3,442,404	2,013,713
Net income (loss)	3,670,051	2,861,840	16,813,232	4,558,558
Net income (loss) attributable to noncontrolling interest	(59,913)	137,099	263,584	398,469
Net income (loss) - America First Tax Exempt Investors, L.P.	3,729,964	2,724,741	16,549,648	4,160,089
Consolidated VIEs [Member]
Revenues [Abstract]
Property revenues	1,225,261	1,203,887	3,658,636	3,598,541
Investment income	0	0	0	0
Contingent Interest Income			0
Interest Income, Operating	0	0	0	0
Other income			0
Gain on sale and retirement of bonds				0
Revenues	1,225,261	1,203,887	3,658,636	3,598,541
Expenses [Abstract]
Real estate operating (exclusive of items shown below)	815,947	959,870	2,349,358	2,399,206
Realized loss on taxable loans			0
Provision for Loan Losses Expensed	0		0
Provision for loss on receivables		0	0	0
Depreciation and amortization	363,137	388,353	1,073,423	1,102,000
Interest	832,719	808,841	2,477,348	2,411,676
General and administrative	0	0	0	0
Total expenses	2,011,803	2,157,064	5,900,129	5,912,882
Income (loss) from operations	(786,542)	(953,177)	(2,241,493)	(2,314,341)
Income from discontinued operations	0	0	0	0
Net income (loss)	(786,542)	(953,177)	(2,241,493)	(2,314,341)
Net income (loss) attributable to noncontrolling interest	0	0	0	0
Net income (loss) - America First Tax Exempt Investors, L.P.	(786,542)	(953,177)	(2,241,493)	(2,314,341)
Consolidations, Eliminations for VIEs [Member]
Revenues [Abstract]
Property revenues	0	0	0	0
Investment income	(375,642)	(379,714)	(1,130,027)	(1,142,089)
Contingent Interest Income			0
Interest Income, Operating	0	0	0	0
Other income			0
Gain on sale and retirement of bonds				0
Revenues	(375,642)	(379,714)	(1,130,027)	(1,142,089)
Expenses [Abstract]
Real estate operating (exclusive of items shown below)	0	0	0	0
Realized loss on taxable loans			0
Provision for Loan Losses Expensed	0		0
Provision for loss on receivables		0	0	0
Depreciation and amortization	(10,760)	(10,876)	(32,369)	(32,712)
Interest	(832,719)	(808,841)	(2,477,348)	(2,411,676)
General and administrative	0	0	0	0
Total expenses	(843,479)	(819,717)	(2,509,717)	(2,444,388)
Income (loss) from operations	467,837	440,003	1,379,690	1,302,299
Income from discontinued operations	0	0	0	0
Net income (loss)	467,837	440,003	1,379,690	1,302,299
Net income (loss) attributable to noncontrolling interest	0	0	0	0
Net income (loss) - America First Tax Exempt Investors, L.P.	$ 467,837	$ 440,003	$ 1,379,690	$ 1,302,299