XML 43 R52.htm IDEA: XBRL DOCUMENT v2.4.1.9
Variable Interest Entities Consolidating Balance Sheet (Details) (USD $)
Dec. 31, 2014
Dec. 31, 2013
Dec. 31, 2012
Dec. 31, 2011
Assets [Abstract]        
Cash and cash equivalents $ 49,193,343us-gaap_CashAndCashEquivalentsAtCarryingValue $ 11,318,015us-gaap_CashAndCashEquivalentsAtCarryingValue    
Restricted cash 11,685,729us-gaap_RestrictedCashAndCashEquivalentsAtCarryingValue 6,845,543us-gaap_RestrictedCashAndCashEquivalentsAtCarryingValue    
Interest receivable 4,121,486us-gaap_InterestReceivable 3,342,038us-gaap_InterestReceivable    
Available-for-sale Securities, Fair Value Disclosure Held in Trust 378,423,092atax_AvailableForSaleSecuritiesFairValueDisclosureHeldInTrust 216,371,801atax_AvailableForSaleSecuritiesFairValueDisclosureHeldInTrust    
Available-for-sale Securities 70,601,045us-gaap_AvailableForSaleSecurities 68,946,370us-gaap_AvailableForSaleSecurities    
Public housing capital fund trusts, at fair value 61,263,123atax_AvailableForSaleSecuritiesFairValueDisclosurePublicHousingAuthority 62,056,379atax_AvailableForSaleSecuritiesFairValueDisclosurePublicHousingAuthority    
Mortgage backed securities, at fair value 14,841,558atax_AvailableForSaleSecuritiesFairValueDisclosureMortgageBackedSecurities 37,845,661atax_AvailableForSaleSecuritiesFairValueDisclosureMortgageBackedSecurities    
Real Estate Assets [Abstract]        
Land and land improvements 15,589,893us-gaap_LandAndLandImprovements 11,081,992us-gaap_LandAndLandImprovements    
Buildings and improvements 131,910,221atax_BuildingsImprovementsAndEquipmentGross 111,195,695atax_BuildingsImprovementsAndEquipmentGross    
Real estate assets before accumulated depreciation 147,500,114us-gaap_PropertyPlantAndEquipmentGross 122,277,687us-gaap_PropertyPlantAndEquipmentGross    
Accumulated depreciation (24,691,800)us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment (19,128,753)us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment    
Net real estate assets 122,808,314us-gaap_PropertyPlantAndEquipmentNet 103,148,934us-gaap_PropertyPlantAndEquipmentNet    
Other Assets 31,301,527us-gaap_OtherAssets 24,358,291us-gaap_OtherAssets    
Assets 744,239,217us-gaap_Assets 534,233,032us-gaap_Assets 413,150,755us-gaap_Assets  
Liabilities        
Accounts payable, accrued expenses and other liabilities 4,627,089us-gaap_AccountsPayableAndAccruedLiabilitiesCurrentAndNoncurrent 5,450,694us-gaap_AccountsPayableAndAccruedLiabilitiesCurrentAndNoncurrent    
Dividends Payable, Current 7,617,390us-gaap_DividendsPayableCurrent 6,446,076us-gaap_DividendsPayableCurrent    
Debt financing 345,359,000atax_DebtFinancing 257,274,000atax_DebtFinancing    
Long-term Debt 76,707,834us-gaap_LongTermDebt 57,087,320us-gaap_LongTermDebt    
Bond Purchase Commitment - Fair Market Value Adjustment - Liability 0atax_BondPurchaseCommitmentFairMarketValueAdjustmentLiability 4,852,177atax_BondPurchaseCommitmentFairMarketValueAdjustmentLiability    
Liabilities 434,311,313us-gaap_Liabilities 331,110,267us-gaap_Liabilities    
Partners' Capital        
General Partner 578,238us-gaap_GeneralPartnersCapitalAccount 16,671us-gaap_GeneralPartnersCapitalAccount    
Beneficial Unit Certificate holders 330,457,117us-gaap_LimitedPartnersCapitalAccount 223,573,312us-gaap_LimitedPartnersCapitalAccount    
Unallocated deficit of Consolidated VIEs (21,091,456)atax_UnallocatedDeficitOfConsolidatedVies (20,455,896)atax_UnallocatedDeficitOfConsolidatedVies    
Partners' Capital 309,943,899us-gaap_PartnersCapital 203,134,087us-gaap_PartnersCapital 181,917,192us-gaap_PartnersCapital  
Partners' Capital Attributable to Noncontrolling Interest (15,995)us-gaap_PartnersCapitalAttributableToNoncontrollingInterest (11,322)us-gaap_PartnersCapitalAttributableToNoncontrollingInterest    
Total Capital 309,927,904us-gaap_PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest 203,122,765us-gaap_PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest 183,970,931us-gaap_PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest 131,589,045us-gaap_PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest
Total Liabilities and Partners' Capital 744,239,217us-gaap_LiabilitiesAndStockholdersEquity 534,233,032us-gaap_LiabilitiesAndStockholdersEquity    
Partnership [Member]        
Assets [Abstract]        
Cash and cash equivalents 49,157,571us-gaap_CashAndCashEquivalentsAtCarryingValue
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_PartnershipMember
11,292,039us-gaap_CashAndCashEquivalentsAtCarryingValue
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_PartnershipMember
   
Restricted cash 11,141,496us-gaap_RestrictedCashAndCashEquivalentsAtCarryingValue
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_PartnershipMember
6,344,666us-gaap_RestrictedCashAndCashEquivalentsAtCarryingValue
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_PartnershipMember
   
Interest receivable 4,791,828us-gaap_InterestReceivable
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_PartnershipMember
5,281,398us-gaap_InterestReceivable
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_PartnershipMember
   
Available-for-sale Securities, Fair Value Disclosure Held in Trust 394,568,208atax_AvailableForSaleSecuritiesFairValueDisclosureHeldInTrust
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_PartnershipMember
230,885,864atax_AvailableForSaleSecuritiesFairValueDisclosureHeldInTrust
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_PartnershipMember
   
Available-for-sale Securities 70,601,045us-gaap_AvailableForSaleSecurities
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_PartnershipMember
68,946,370us-gaap_AvailableForSaleSecurities
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_PartnershipMember
   
Public housing capital fund trusts, at fair value 61,263,123atax_AvailableForSaleSecuritiesFairValueDisclosurePublicHousingAuthority
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_PartnershipMember
62,056,379atax_AvailableForSaleSecuritiesFairValueDisclosurePublicHousingAuthority
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_PartnershipMember
   
Mortgage backed securities, at fair value 14,841,558atax_AvailableForSaleSecuritiesFairValueDisclosureMortgageBackedSecurities
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_PartnershipMember
37,845,661atax_AvailableForSaleSecuritiesFairValueDisclosureMortgageBackedSecurities
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_PartnershipMember
   
Real Estate Assets [Abstract]        
Land and land improvements 13,753,493us-gaap_LandAndLandImprovements
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_PartnershipMember
9,245,592us-gaap_LandAndLandImprovements
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_PartnershipMember
   
Buildings and improvements 110,706,173atax_BuildingsImprovementsAndEquipmentGross
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_PartnershipMember
90,253,256atax_BuildingsImprovementsAndEquipmentGross
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_PartnershipMember
   
Real estate assets before accumulated depreciation 124,459,666us-gaap_PropertyPlantAndEquipmentGross
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_PartnershipMember
99,498,848us-gaap_PropertyPlantAndEquipmentGross
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_PartnershipMember
   
Accumulated depreciation (14,108,154)us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_PartnershipMember
(9,386,811)us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_PartnershipMember
   
Net real estate assets 110,351,512us-gaap_PropertyPlantAndEquipmentNet
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_PartnershipMember
90,112,037us-gaap_PropertyPlantAndEquipmentNet
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_PartnershipMember
   
Other Assets 41,958,914us-gaap_OtherAssets
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_PartnershipMember
33,488,744us-gaap_OtherAssets
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_PartnershipMember
   
Assets 758,675,255us-gaap_Assets
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_PartnershipMember
546,253,158us-gaap_Assets
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_PartnershipMember
   
Liabilities        
Accounts payable, accrued expenses and other liabilities 4,123,346us-gaap_AccountsPayableAndAccruedLiabilitiesCurrentAndNoncurrent
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_PartnershipMember
4,963,653us-gaap_AccountsPayableAndAccruedLiabilitiesCurrentAndNoncurrent
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_PartnershipMember
   
Dividends Payable, Current 7,617,390us-gaap_DividendsPayableCurrent
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_PartnershipMember
6,446,076us-gaap_DividendsPayableCurrent
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_PartnershipMember
   
Debt financing 345,359,000atax_DebtFinancing
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_PartnershipMember
257,274,000atax_DebtFinancing
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_PartnershipMember
   
Long-term Debt 76,707,834us-gaap_LongTermDebt
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_PartnershipMember
57,087,320us-gaap_LongTermDebt
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_PartnershipMember
   
Bond Purchase Commitment - Fair Market Value Adjustment - Liability   4,852,177atax_BondPurchaseCommitmentFairMarketValueAdjustmentLiability
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_PartnershipMember
   
Liabilities 433,807,570us-gaap_Liabilities
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_PartnershipMember
330,623,226us-gaap_Liabilities
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_PartnershipMember
   
Partners' Capital        
General Partner 578,238us-gaap_GeneralPartnersCapitalAccount
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_PartnershipMember
16,671us-gaap_GeneralPartnersCapitalAccount
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_PartnershipMember
   
Beneficial Unit Certificate holders 324,305,442us-gaap_LimitedPartnersCapitalAccount
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_PartnershipMember
215,624,583us-gaap_LimitedPartnersCapitalAccount
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_PartnershipMember
   
Unallocated deficit of Consolidated VIEs 0atax_UnallocatedDeficitOfConsolidatedVies
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_PartnershipMember
0atax_UnallocatedDeficitOfConsolidatedVies
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_PartnershipMember
   
Partners' Capital 324,883,680us-gaap_PartnersCapital
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_PartnershipMember
215,641,254us-gaap_PartnersCapital
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_PartnershipMember
   
Partners' Capital Attributable to Noncontrolling Interest (15,995)us-gaap_PartnersCapitalAttributableToNoncontrollingInterest
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_PartnershipMember
(11,322)us-gaap_PartnersCapitalAttributableToNoncontrollingInterest
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_PartnershipMember
   
Total Capital 324,867,685us-gaap_PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_PartnershipMember
215,629,932us-gaap_PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_PartnershipMember
   
Total Liabilities and Partners' Capital 758,675,255us-gaap_LiabilitiesAndStockholdersEquity
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_PartnershipMember
546,253,158us-gaap_LiabilitiesAndStockholdersEquity
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_PartnershipMember
   
Consolidated VIEs [Member]        
Assets [Abstract]        
Cash and cash equivalents 35,772us-gaap_CashAndCashEquivalentsAtCarryingValue
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_VariableInterestEntityPrimaryBeneficiaryMember
25,976us-gaap_CashAndCashEquivalentsAtCarryingValue
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_VariableInterestEntityPrimaryBeneficiaryMember
   
Restricted cash 544,233us-gaap_RestrictedCashAndCashEquivalentsAtCarryingValue
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_VariableInterestEntityPrimaryBeneficiaryMember
500,877us-gaap_RestrictedCashAndCashEquivalentsAtCarryingValue
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_VariableInterestEntityPrimaryBeneficiaryMember
   
Interest receivable 0us-gaap_InterestReceivable
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_VariableInterestEntityPrimaryBeneficiaryMember
0us-gaap_InterestReceivable
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_VariableInterestEntityPrimaryBeneficiaryMember
   
Available-for-sale Securities, Fair Value Disclosure Held in Trust 0atax_AvailableForSaleSecuritiesFairValueDisclosureHeldInTrust
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_VariableInterestEntityPrimaryBeneficiaryMember
0atax_AvailableForSaleSecuritiesFairValueDisclosureHeldInTrust
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_VariableInterestEntityPrimaryBeneficiaryMember
   
Available-for-sale Securities 0us-gaap_AvailableForSaleSecurities
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_VariableInterestEntityPrimaryBeneficiaryMember
0us-gaap_AvailableForSaleSecurities
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_VariableInterestEntityPrimaryBeneficiaryMember
   
Public housing capital fund trusts, at fair value 0atax_AvailableForSaleSecuritiesFairValueDisclosurePublicHousingAuthority
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_VariableInterestEntityPrimaryBeneficiaryMember
0atax_AvailableForSaleSecuritiesFairValueDisclosurePublicHousingAuthority
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_VariableInterestEntityPrimaryBeneficiaryMember
   
Mortgage backed securities, at fair value 0atax_AvailableForSaleSecuritiesFairValueDisclosureMortgageBackedSecurities
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_VariableInterestEntityPrimaryBeneficiaryMember
0atax_AvailableForSaleSecuritiesFairValueDisclosureMortgageBackedSecurities
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_VariableInterestEntityPrimaryBeneficiaryMember
   
Real Estate Assets [Abstract]        
Land and land improvements 1,836,400us-gaap_LandAndLandImprovements
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_VariableInterestEntityPrimaryBeneficiaryMember
1,836,400us-gaap_LandAndLandImprovements
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_VariableInterestEntityPrimaryBeneficiaryMember
   
Buildings and improvements 21,204,048atax_BuildingsImprovementsAndEquipmentGross
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_VariableInterestEntityPrimaryBeneficiaryMember
20,942,439atax_BuildingsImprovementsAndEquipmentGross
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_VariableInterestEntityPrimaryBeneficiaryMember
   
Real estate assets before accumulated depreciation 23,040,448us-gaap_PropertyPlantAndEquipmentGross
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_VariableInterestEntityPrimaryBeneficiaryMember
22,778,839us-gaap_PropertyPlantAndEquipmentGross
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_VariableInterestEntityPrimaryBeneficiaryMember
   
Accumulated depreciation (10,583,646)us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_VariableInterestEntityPrimaryBeneficiaryMember
(9,741,942)us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_VariableInterestEntityPrimaryBeneficiaryMember
   
Net real estate assets 12,456,802us-gaap_PropertyPlantAndEquipmentNet
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_VariableInterestEntityPrimaryBeneficiaryMember
13,036,897us-gaap_PropertyPlantAndEquipmentNet
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_VariableInterestEntityPrimaryBeneficiaryMember
   
Other Assets 420,054us-gaap_OtherAssets
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_VariableInterestEntityPrimaryBeneficiaryMember
456,087us-gaap_OtherAssets
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_VariableInterestEntityPrimaryBeneficiaryMember
   
Assets 13,456,861us-gaap_Assets
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_VariableInterestEntityPrimaryBeneficiaryMember
14,019,837us-gaap_Assets
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_VariableInterestEntityPrimaryBeneficiaryMember
30,207,191us-gaap_Assets
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_VariableInterestEntityPrimaryBeneficiaryMember
 
Liabilities        
Accounts payable, accrued expenses and other liabilities 22,225,477us-gaap_AccountsPayableAndAccruedLiabilitiesCurrentAndNoncurrent
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_VariableInterestEntityPrimaryBeneficiaryMember
20,634,613us-gaap_AccountsPayableAndAccruedLiabilitiesCurrentAndNoncurrent
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_VariableInterestEntityPrimaryBeneficiaryMember
   
Dividends Payable, Current 0us-gaap_DividendsPayableCurrent
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_VariableInterestEntityPrimaryBeneficiaryMember
0us-gaap_DividendsPayableCurrent
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_VariableInterestEntityPrimaryBeneficiaryMember
   
Debt financing 0atax_DebtFinancing
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_VariableInterestEntityPrimaryBeneficiaryMember
0atax_DebtFinancing
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_VariableInterestEntityPrimaryBeneficiaryMember
   
Long-term Debt 14,731,000us-gaap_LongTermDebt
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_VariableInterestEntityPrimaryBeneficiaryMember
14,897,000us-gaap_LongTermDebt
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_VariableInterestEntityPrimaryBeneficiaryMember
   
Bond Purchase Commitment - Fair Market Value Adjustment - Liability   0atax_BondPurchaseCommitmentFairMarketValueAdjustmentLiability
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_VariableInterestEntityPrimaryBeneficiaryMember
   
Liabilities 36,956,477us-gaap_Liabilities
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_VariableInterestEntityPrimaryBeneficiaryMember
35,531,613us-gaap_Liabilities
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_VariableInterestEntityPrimaryBeneficiaryMember
   
Partners' Capital        
General Partner 0us-gaap_GeneralPartnersCapitalAccount
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_VariableInterestEntityPrimaryBeneficiaryMember
0us-gaap_GeneralPartnersCapitalAccount
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_VariableInterestEntityPrimaryBeneficiaryMember
   
Beneficial Unit Certificate holders 0us-gaap_LimitedPartnersCapitalAccount
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_VariableInterestEntityPrimaryBeneficiaryMember
0us-gaap_LimitedPartnersCapitalAccount
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_VariableInterestEntityPrimaryBeneficiaryMember
   
Unallocated deficit of Consolidated VIEs (23,499,616)atax_UnallocatedDeficitOfConsolidatedVies
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_VariableInterestEntityPrimaryBeneficiaryMember
(21,511,776)atax_UnallocatedDeficitOfConsolidatedVies
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_VariableInterestEntityPrimaryBeneficiaryMember
   
Partners' Capital (23,499,616)us-gaap_PartnersCapital
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_VariableInterestEntityPrimaryBeneficiaryMember
(21,511,776)us-gaap_PartnersCapital
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_VariableInterestEntityPrimaryBeneficiaryMember
(22,480,214)us-gaap_PartnersCapital
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_VariableInterestEntityPrimaryBeneficiaryMember
 
Partners' Capital Attributable to Noncontrolling Interest 0us-gaap_PartnersCapitalAttributableToNoncontrollingInterest
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_VariableInterestEntityPrimaryBeneficiaryMember
0us-gaap_PartnersCapitalAttributableToNoncontrollingInterest
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_VariableInterestEntityPrimaryBeneficiaryMember
   
Total Capital (23,499,616)us-gaap_PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_VariableInterestEntityPrimaryBeneficiaryMember
(21,511,776)us-gaap_PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_VariableInterestEntityPrimaryBeneficiaryMember
   
Total Liabilities and Partners' Capital 13,456,861us-gaap_LiabilitiesAndStockholdersEquity
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_VariableInterestEntityPrimaryBeneficiaryMember
14,019,837us-gaap_LiabilitiesAndStockholdersEquity
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_VariableInterestEntityPrimaryBeneficiaryMember
   
Consolidations, Eliminations for VIEs [Member]        
Assets [Abstract]        
Cash and cash equivalents 0us-gaap_CashAndCashEquivalentsAtCarryingValue
/ us-gaap_StatementBusinessSegmentsAxis
= atax_ConsolidationsEliminationsForViesMember
0us-gaap_CashAndCashEquivalentsAtCarryingValue
/ us-gaap_StatementBusinessSegmentsAxis
= atax_ConsolidationsEliminationsForViesMember
   
Restricted cash 0us-gaap_RestrictedCashAndCashEquivalentsAtCarryingValue
/ us-gaap_StatementBusinessSegmentsAxis
= atax_ConsolidationsEliminationsForViesMember
0us-gaap_RestrictedCashAndCashEquivalentsAtCarryingValue
/ us-gaap_StatementBusinessSegmentsAxis
= atax_ConsolidationsEliminationsForViesMember
   
Interest receivable (670,342)us-gaap_InterestReceivable
/ us-gaap_StatementBusinessSegmentsAxis
= atax_ConsolidationsEliminationsForViesMember
(1,939,360)us-gaap_InterestReceivable
/ us-gaap_StatementBusinessSegmentsAxis
= atax_ConsolidationsEliminationsForViesMember
   
Available-for-sale Securities, Fair Value Disclosure Held in Trust (16,145,116)atax_AvailableForSaleSecuritiesFairValueDisclosureHeldInTrust
/ us-gaap_StatementBusinessSegmentsAxis
= atax_ConsolidationsEliminationsForViesMember
(14,514,063)atax_AvailableForSaleSecuritiesFairValueDisclosureHeldInTrust
/ us-gaap_StatementBusinessSegmentsAxis
= atax_ConsolidationsEliminationsForViesMember
   
Available-for-sale Securities 0us-gaap_AvailableForSaleSecurities
/ us-gaap_StatementBusinessSegmentsAxis
= atax_ConsolidationsEliminationsForViesMember
0us-gaap_AvailableForSaleSecurities
/ us-gaap_StatementBusinessSegmentsAxis
= atax_ConsolidationsEliminationsForViesMember
   
Public housing capital fund trusts, at fair value 0atax_AvailableForSaleSecuritiesFairValueDisclosurePublicHousingAuthority
/ us-gaap_StatementBusinessSegmentsAxis
= atax_ConsolidationsEliminationsForViesMember
0atax_AvailableForSaleSecuritiesFairValueDisclosurePublicHousingAuthority
/ us-gaap_StatementBusinessSegmentsAxis
= atax_ConsolidationsEliminationsForViesMember
   
Mortgage backed securities, at fair value 0atax_AvailableForSaleSecuritiesFairValueDisclosureMortgageBackedSecurities
/ us-gaap_StatementBusinessSegmentsAxis
= atax_ConsolidationsEliminationsForViesMember
0atax_AvailableForSaleSecuritiesFairValueDisclosureMortgageBackedSecurities
/ us-gaap_StatementBusinessSegmentsAxis
= atax_ConsolidationsEliminationsForViesMember
   
Real Estate Assets [Abstract]        
Land and land improvements 0us-gaap_LandAndLandImprovements
/ us-gaap_StatementBusinessSegmentsAxis
= atax_ConsolidationsEliminationsForViesMember
0us-gaap_LandAndLandImprovements
/ us-gaap_StatementBusinessSegmentsAxis
= atax_ConsolidationsEliminationsForViesMember
   
Buildings and improvements 0atax_BuildingsImprovementsAndEquipmentGross
/ us-gaap_StatementBusinessSegmentsAxis
= atax_ConsolidationsEliminationsForViesMember
0atax_BuildingsImprovementsAndEquipmentGross
/ us-gaap_StatementBusinessSegmentsAxis
= atax_ConsolidationsEliminationsForViesMember
   
Real estate assets before accumulated depreciation 0us-gaap_PropertyPlantAndEquipmentGross
/ us-gaap_StatementBusinessSegmentsAxis
= atax_ConsolidationsEliminationsForViesMember
0us-gaap_PropertyPlantAndEquipmentGross
/ us-gaap_StatementBusinessSegmentsAxis
= atax_ConsolidationsEliminationsForViesMember
   
Accumulated depreciation 0us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment
/ us-gaap_StatementBusinessSegmentsAxis
= atax_ConsolidationsEliminationsForViesMember
0us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment
/ us-gaap_StatementBusinessSegmentsAxis
= atax_ConsolidationsEliminationsForViesMember
   
Net real estate assets 0us-gaap_PropertyPlantAndEquipmentNet
/ us-gaap_StatementBusinessSegmentsAxis
= atax_ConsolidationsEliminationsForViesMember
0us-gaap_PropertyPlantAndEquipmentNet
/ us-gaap_StatementBusinessSegmentsAxis
= atax_ConsolidationsEliminationsForViesMember
   
Other Assets (11,077,441)us-gaap_OtherAssets
/ us-gaap_StatementBusinessSegmentsAxis
= atax_ConsolidationsEliminationsForViesMember
(9,586,540)us-gaap_OtherAssets
/ us-gaap_StatementBusinessSegmentsAxis
= atax_ConsolidationsEliminationsForViesMember
   
Assets (27,892,899)us-gaap_Assets
/ us-gaap_StatementBusinessSegmentsAxis
= atax_ConsolidationsEliminationsForViesMember
(26,039,963)us-gaap_Assets
/ us-gaap_StatementBusinessSegmentsAxis
= atax_ConsolidationsEliminationsForViesMember
   
Liabilities        
Accounts payable, accrued expenses and other liabilities (21,721,734)us-gaap_AccountsPayableAndAccruedLiabilitiesCurrentAndNoncurrent
/ us-gaap_StatementBusinessSegmentsAxis
= atax_ConsolidationsEliminationsForViesMember
(20,147,572)us-gaap_AccountsPayableAndAccruedLiabilitiesCurrentAndNoncurrent
/ us-gaap_StatementBusinessSegmentsAxis
= atax_ConsolidationsEliminationsForViesMember
   
Dividends Payable, Current 0us-gaap_DividendsPayableCurrent
/ us-gaap_StatementBusinessSegmentsAxis
= atax_ConsolidationsEliminationsForViesMember
0us-gaap_DividendsPayableCurrent
/ us-gaap_StatementBusinessSegmentsAxis
= atax_ConsolidationsEliminationsForViesMember
   
Debt financing 0atax_DebtFinancing
/ us-gaap_StatementBusinessSegmentsAxis
= atax_ConsolidationsEliminationsForViesMember
0atax_DebtFinancing
/ us-gaap_StatementBusinessSegmentsAxis
= atax_ConsolidationsEliminationsForViesMember
   
Long-term Debt (14,731,000)us-gaap_LongTermDebt
/ us-gaap_StatementBusinessSegmentsAxis
= atax_ConsolidationsEliminationsForViesMember
(14,897,000)us-gaap_LongTermDebt
/ us-gaap_StatementBusinessSegmentsAxis
= atax_ConsolidationsEliminationsForViesMember
   
Bond Purchase Commitment - Fair Market Value Adjustment - Liability   0atax_BondPurchaseCommitmentFairMarketValueAdjustmentLiability
/ us-gaap_StatementBusinessSegmentsAxis
= atax_ConsolidationsEliminationsForViesMember
   
Liabilities (36,452,734)us-gaap_Liabilities
/ us-gaap_StatementBusinessSegmentsAxis
= atax_ConsolidationsEliminationsForViesMember
(35,044,572)us-gaap_Liabilities
/ us-gaap_StatementBusinessSegmentsAxis
= atax_ConsolidationsEliminationsForViesMember
   
Partners' Capital        
General Partner 0us-gaap_GeneralPartnersCapitalAccount
/ us-gaap_StatementBusinessSegmentsAxis
= atax_ConsolidationsEliminationsForViesMember
0us-gaap_GeneralPartnersCapitalAccount
/ us-gaap_StatementBusinessSegmentsAxis
= atax_ConsolidationsEliminationsForViesMember
   
Beneficial Unit Certificate holders 6,151,675us-gaap_LimitedPartnersCapitalAccount
/ us-gaap_StatementBusinessSegmentsAxis
= atax_ConsolidationsEliminationsForViesMember
7,948,729us-gaap_LimitedPartnersCapitalAccount
/ us-gaap_StatementBusinessSegmentsAxis
= atax_ConsolidationsEliminationsForViesMember
   
Unallocated deficit of Consolidated VIEs 2,408,160atax_UnallocatedDeficitOfConsolidatedVies
/ us-gaap_StatementBusinessSegmentsAxis
= atax_ConsolidationsEliminationsForViesMember
1,055,880atax_UnallocatedDeficitOfConsolidatedVies
/ us-gaap_StatementBusinessSegmentsAxis
= atax_ConsolidationsEliminationsForViesMember
   
Partners' Capital 8,559,835us-gaap_PartnersCapital
/ us-gaap_StatementBusinessSegmentsAxis
= atax_ConsolidationsEliminationsForViesMember
9,004,609us-gaap_PartnersCapital
/ us-gaap_StatementBusinessSegmentsAxis
= atax_ConsolidationsEliminationsForViesMember
   
Partners' Capital Attributable to Noncontrolling Interest 0us-gaap_PartnersCapitalAttributableToNoncontrollingInterest
/ us-gaap_StatementBusinessSegmentsAxis
= atax_ConsolidationsEliminationsForViesMember
0us-gaap_PartnersCapitalAttributableToNoncontrollingInterest
/ us-gaap_StatementBusinessSegmentsAxis
= atax_ConsolidationsEliminationsForViesMember
   
Total Capital 8,559,835us-gaap_PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest
/ us-gaap_StatementBusinessSegmentsAxis
= atax_ConsolidationsEliminationsForViesMember
9,004,609us-gaap_PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest
/ us-gaap_StatementBusinessSegmentsAxis
= atax_ConsolidationsEliminationsForViesMember
   
Total Liabilities and Partners' Capital $ (27,892,899)us-gaap_LiabilitiesAndStockholdersEquity
/ us-gaap_StatementBusinessSegmentsAxis
= atax_ConsolidationsEliminationsForViesMember
$ (26,039,963)us-gaap_LiabilitiesAndStockholdersEquity
/ us-gaap_StatementBusinessSegmentsAxis
= atax_ConsolidationsEliminationsForViesMember