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Variable Interest Entities Consolidating Income Statement (Details) (USD $)
3 Months Ended 12 Months Ended
Dec. 31, 2013
Sep. 30, 2013
Jun. 30, 2013
Mar. 31, 2013
Dec. 31, 2012
Sep. 30, 2012
Jun. 30, 2012
Mar. 31, 2012
Dec. 31, 2013
Dec. 31, 2012
Dec. 31, 2011
Revenues [Abstract]                      
Property revenues                 $ 16,110,740 $ 12,654,530 $ 10,976,250
Investment income                 22,651,622 11,078,467 9,187,291
Contingent Interest Income                 6,497,160 0 309,990
Gain on sale and retirement of bonds                 0 680,444 445,257
Interest Income, Operating                 1,772,338 150,882 485,679
Other income                 250,000 555,328 294,328
Total revenues 9,432,691 9,764,177 15,140,583 12,944,409 7,579,754 6,312,905 5,855,843 5,371,149 47,281,860 25,119,651 21,698,795
Operating Expenses [Abstract]                      
Real estate operating expense                 9,574,822 7,877,931 6,758,707
Mortgage Loans on Real Estate, Write-down or Reserve, Amt                 4,557,741 0 0
Provision for loan loss                 168,000 0 4,242,571
Provision for Loan and Lease Losses                 241,698 452,700 952,700
Depreciation and amortization                 6,732,580 4,982,030 3,963,502
Interest expense                 7,235,336 5,530,995 5,441,700
General and administrative                 4,237,245 3,512,233 2,764,970
Costs and Expenses                 32,747,422 22,355,889 24,124,150
Income (loss) from operations                 14,534,438 2,763,762 (2,425,355)
Income from discontinued operations                 3,442,404 2,232,276 752,192
Net income (loss)                 17,976,842 4,996,038 (1,673,163)
Net income (loss) attributable to noncontrolling interest                 261,923 549,194 570,759
Net income (loss) - America First Tax Exempt Investors, L.P. 2,027,074 3,411,259 3,955,160 8,321,426 1,298,797 2,211,567 306,048 630,432 17,714,919 4,446,844 (2,243,922)
Discontinued Operation, Gain (Loss) on Disposal of Discontinued Operation, Net of Tax                 3,177,183 1,406,608 0
Partnership [Member]
                     
Revenues [Abstract]                      
Property revenues                 11,358,718 7,846,812 5,066,443
Investment income                 24,109,397 12,599,284 11,205,247
Contingent Interest Income                 6,497,160   309,990
Gain on sale and retirement of bonds                   680,444 445,257
Interest Income, Operating                 1,772,338 150,882 485,679
Other income                 250,000 557,300 189,340
Total revenues                 43,987,613 21,834,722 17,701,956
Operating Expenses [Abstract]                      
Real estate operating expense                 6,522,091 4,604,870 3,154,290
Mortgage Loans on Real Estate, Write-down or Reserve, Amt                 (4,557,741)    
Provision for loan loss                 168,000   4,242,571
Provision for Loan and Lease Losses                 241,698 452,700 952,700
Depreciation and amortization                 5,374,802 3,447,316 2,281,541
Interest expense                 7,235,336 5,530,995 5,441,700
General and administrative                 4,237,245 3,512,233 2,764,970
Costs and Expenses                 28,336,913 17,548,114 18,837,772
Income (loss) from operations                 15,650,700 4,286,608 (1,135,816)
Income from discontinued operations                 3,442,404 2,232,276 752,192
Net income (loss)                 19,093,104 6,518,884 (383,624)
Net income (loss) attributable to noncontrolling interest                 261,923 549,194 570,759
Net income (loss) - America First Tax Exempt Investors, L.P.                 18,831,181 5,969,690 (954,383)
Consolidated VIEs [Member]
                     
Revenues [Abstract]                      
Property revenues                 4,752,022 4,807,718 5,909,807
Investment income                 0 0 0
Contingent Interest Income                 0   0
Gain on sale and retirement of bonds                   0 0
Interest Income, Operating                 0 0 0
Other income                 9,186,828 (1,972) 4,133,477
Total revenues                 13,938,850 4,805,746 10,043,284
Operating Expenses [Abstract]                      
Real estate operating expense                 3,052,731 3,273,061 3,604,417
Mortgage Loans on Real Estate, Write-down or Reserve, Amt                 0    
Provision for loan loss                 0   0
Provision for Loan and Lease Losses                 0 0 0
Depreciation and amortization                 1,399,548 1,578,275 1,718,899
Interest expense                 3,221,000 3,240,306 4,037,725
General and administrative                 0 0 0
Costs and Expenses                 7,673,279 8,091,642 9,361,041
Income (loss) from operations                 6,265,571 (3,285,896) 682,243
Income from discontinued operations                 0 0 0
Net income (loss)                 6,265,571 (3,285,896) 682,243
Net income (loss) attributable to noncontrolling interest                 0 0 0
Net income (loss) - America First Tax Exempt Investors, L.P.                 6,265,571 (3,285,896) 682,243
Consolidations, Eliminations for VIEs [Member]
                     
Revenues [Abstract]                      
Property revenues                 0 0 0
Investment income                 (1,457,775) (1,520,817) (2,017,956)
Contingent Interest Income                 0   0
Gain on sale and retirement of bonds                   0 0
Interest Income, Operating                 0 0 0
Other income                 (9,186,828) 0 (4,028,489)
Total revenues                 (10,644,603) (1,520,817) (6,046,445)
Operating Expenses [Abstract]                      
Real estate operating expense                 0 0 0
Mortgage Loans on Real Estate, Write-down or Reserve, Amt                 0    
Provision for loan loss                 0   0
Provision for Loan and Lease Losses                 0 0 0
Depreciation and amortization                 (41,770) (43,561) (36,938)
Interest expense                 (3,221,000) (3,240,306) (4,037,725)
General and administrative                 0 0 0
Costs and Expenses                 (3,262,770) (3,283,867) (4,074,663)
Income (loss) from operations                 (7,381,833) 1,763,050 (1,971,782)
Income from discontinued operations                 0 0 0
Net income (loss)                 (7,381,833) 1,763,050 (1,971,782)
Net income (loss) attributable to noncontrolling interest                 0 0 0
Net income (loss) - America First Tax Exempt Investors, L.P.                 $ (7,381,833) $ 1,763,050 $ (1,971,782)