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Variable Interest Entities Consolidating Income Statement (Details) - USD ($)
3 Months Ended 9 Months Ended
Sep. 30, 2015
Sep. 30, 2014
Sep. 30, 2015
Sep. 30, 2014
Revenues [Abstract]        
Property revenues $ 4,124,413 $ 3,675,140 $ 12,512,775 $ 9,959,704
Investment income 8,485,518 6,958,323 25,853,963 19,405,356
Gain on sale of MF Property 1,187,807 0 4,605,269 0
Interest Income, Operating 287,134 222,074 739,057 672,974
Other income 0 188,000 0 188,000
Revenues 14,084,872 11,043,537 43,711,064 33,910,932
Expenses [Abstract]        
Real estate operating (exclusive of items shown below) 2,933,278 2,091,706 7,679,583 5,549,397
Provision for loss on receivables 0 75,000 0 75,000
Provision for loss on receivables (98,431) 0 0 0
Depreciation and amortization 1,829,026 1,593,312 5,365,121 4,265,375
Interest 4,754,119 2,575,873 11,683,429 7,029,058
General and administrative 2,380,497 1,409,688 6,214,093 4,079,493
Total expenses 11,798,489 7,745,579 30,942,226 20,998,323
Net income (loss) 2,540,277 3,304,680 13,285,447 13,009,489
Net income (loss) attributable to noncontrolling interest (372) (3,149) (952) (3,626)
Net income (loss) - America First Tax Exempt Investors, L.P. 2,540,649 3,307,829 13,286,399 13,013,115
Gain on sale and retirement of bonds 0 0 0 3,684,898
Income (Loss) from Continuing Operations before Equity Method Investments, Income Taxes, Extraordinary Items, Noncontrolling Interest 2,286,383 3,297,958 12,768,838 12,912,609
Income (Loss) from Discontinued Operations, Net of Tax, Including Portion Attributable to Noncontrolling Interest 253,894 6,722 516,609 96,880
Partnership [Member]        
Revenues [Abstract]        
Property revenues 4,124,413 3,675,140 12,512,775 9,959,704
Investment income 8,485,518 6,958,323 25,853,963 19,405,356
Gain on sale of MF Property 1,187,807   4,605,269  
Interest Income, Operating 287,134 222,074 739,057 672,974
Other income   188,000   188,000
Revenues 14,084,872 11,043,537 43,711,064 33,910,932
Expenses [Abstract]        
Real estate operating (exclusive of items shown below) 2,933,278 2,091,706 7,679,583 5,549,397
Provision for loss on receivables   75,000   75,000
Provision for loss on receivables (98,431)      
Depreciation and amortization 1,829,026 1,593,312 5,365,121 4,265,375
Interest 4,754,119 2,575,873 11,683,429 7,029,058
General and administrative 2,380,497 1,409,688 6,214,093 4,079,493
Total expenses 11,798,489 7,745,579 30,942,226 20,998,323
Net income (loss) 2,513,966 3,469,912 13,337,348 13,429,174
Net income (loss) attributable to noncontrolling interest (372) (3,149) (952) (3,626)
Net income (loss) - America First Tax Exempt Investors, L.P. 2,514,338 3,473,061 13,338,300 13,432,800
Gain on sale and retirement of bonds       3,684,898
Income (Loss) from Continuing Operations before Equity Method Investments, Income Taxes, Extraordinary Items, Noncontrolling Interest 2,286,383 3,297,958 12,768,838 12,912,609
Income (Loss) from Discontinued Operations, Net of Tax, Including Portion Attributable to Noncontrolling Interest 227,583 171,954 568,510 516,565
Consolidated VIEs [Member]        
Revenues [Abstract]        
Property revenues 0 0 0 0
Investment income 0 0 0 0
Gain on sale of MF Property 0   0  
Interest Income, Operating 0 0 0 0
Other income   0   0
Revenues 0 0 0 0
Expenses [Abstract]        
Real estate operating (exclusive of items shown below) 0 0 0 0
Provision for loss on receivables   0   0
Provision for loss on receivables 0      
Depreciation and amortization 0 0 0 0
Interest 0 0 0 0
General and administrative 0 0 0 0
Total expenses 0 0 0 0
Net income (loss) (334,164) (505,338) (1,119,191) (1,426,463)
Net income (loss) attributable to noncontrolling interest 0 0 0 0
Net income (loss) - America First Tax Exempt Investors, L.P. (334,164) (505,338) (1,119,191) $ (1,426,463)
Gain on sale and retirement of bonds      
Income (Loss) from Continuing Operations before Equity Method Investments, Income Taxes, Extraordinary Items, Noncontrolling Interest 0 0 0 $ 0
Income (Loss) from Discontinued Operations, Net of Tax, Including Portion Attributable to Noncontrolling Interest (334,164) (505,338) (1,119,191) (1,426,463)
Consolidations, Eliminations for VIEs [Member]        
Revenues [Abstract]        
Property revenues 0 0 0 0
Investment income 0 0 0 0
Gain on sale of MF Property 0   0  
Interest Income, Operating 0 0 0 0
Other income   0   0
Revenues 0 0 0 0
Expenses [Abstract]        
Real estate operating (exclusive of items shown below) 0 0 0 0
Provision for loss on receivables   0   0
Provision for loss on receivables 0      
Depreciation and amortization 0 0 0 0
Interest 0 0 0 0
General and administrative 0 0 0 0
Total expenses 0 0 0 0
Net income (loss) 360,475 340,106 1,067,290 1,006,778
Net income (loss) attributable to noncontrolling interest 0 0 0 0
Net income (loss) - America First Tax Exempt Investors, L.P. 360,475 340,106 1,067,290 $ 1,006,778
Gain on sale and retirement of bonds      
Income (Loss) from Continuing Operations before Equity Method Investments, Income Taxes, Extraordinary Items, Noncontrolling Interest 0 0 0 $ 0
Income (Loss) from Discontinued Operations, Net of Tax, Including Portion Attributable to Noncontrolling Interest $ 360,475 $ 340,106 $ 1,067,290 $ 1,006,778