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Governmental Issuer Loans - Summary of Partnership's Investments and Remaining Funding Commitments Related to Governmental Issuer Loans (Details)
6 Months Ended 12 Months Ended
Jun. 30, 2021
USD ($)
Unit
Jun. 30, 2020
Dec. 31, 2020
USD ($)
Unit
Governmental Issuer Loans [Line Items]      
Units | Unit 4,044    
Maximum Remaining Commitment $ 119,690,203    
SIFMA [Member]      
Governmental Issuer Loans [Line Items]      
Variable Interest Rate 2.25%   2.25%
Scharbauer Flats Apartments [Member]      
Governmental Issuer Loans [Line Items]      
Maturity Date [1]   Jan. 01, 2023  
Maximum Remaining Commitment $ 21,850,387    
Oasis at Twin Lakes [Member]      
Governmental Issuer Loans [Line Items]      
Maximum Remaining Commitment 25,175,634    
Centennial Crossings [Member]      
Governmental Issuer Loans [Line Items]      
Maximum Remaining Commitment $ 21,232,271    
Legacy Commons at Signal Hills [Member]      
Governmental Issuer Loans [Line Items]      
Maturity Date [1] Feb. 01, 2024    
Maximum Remaining Commitment $ 31,233,972    
Hilltop at Signal Hills [Member]      
Governmental Issuer Loans [Line Items]      
Maturity Date [1] Aug. 01, 2023    
Maximum Remaining Commitment $ 20,197,939    
Governmental Issuer Loans [Member] | TOB Trust [Member]      
Governmental Issuer Loans [Line Items]      
Amortized Cost 130,404,790   $ 64,863,657
Maximum Remaining Commitment $ 71,240,833    
Governmental Issuer Loans [Member] | Scharbauer Flats Apartments [Member] | TOB Trust [Member] | Midland, TX [Member]      
Governmental Issuer Loans [Line Items]      
Month Acquired June 2020 [2]   June 2020 [3]
Units | Unit 300 [2]   300 [3]
Maturity Date Jan. 01, 2023 [2],[4]   Jan. 01, 2023 [3],[5]
Current Interest Rate 3.13% [2]   3.19% [3]
Amortized Cost $ 40,000,000 [2]   $ 40,000,000 [3]
Governmental Issuer Loans [Member] | Scharbauer Flats Apartments [Member] | TOB Trust [Member] | SIFMA [Member] | Midland, TX [Member]      
Governmental Issuer Loans [Line Items]      
Variable Interest Rate 3.10% [2]   3.10% [3]
Governmental Issuer Loans [Member] | Oasis at Twin Lakes [Member] | TOB Trust [Member] | Roseville, MN [Member]      
Governmental Issuer Loans [Line Items]      
Month Acquired July 2020 [2]   July 2020 [3]
Units | Unit 228 [2]   228 [3]
Maturity Date Aug. 01, 2023 [2],[4]   Aug. 01, 2023 [3],[5]
Current Interest Rate 3.75% [2]   3.75% [3]
Amortized Cost $ 34,000,000 [2]   $ 14,403,000 [3]
Governmental Issuer Loans [Member] | Oasis at Twin Lakes [Member] | TOB Trust [Member] | SIFMA [Member] | Roseville, MN [Member]      
Governmental Issuer Loans [Line Items]      
Variable Interest Rate [6],[7] 3.25% [2]   3.25% [3]
Governmental Issuer Loans [Member] | Centennial Crossings [Member] | TOB Trust [Member] | Centennial, CO [Member]      
Governmental Issuer Loans [Line Items]      
Month Acquired August 2020 [2]   August 2020 [3]
Units | Unit 209 [2]   209 [3]
Maturity Date Sep. 01, 2023 [2],[4]   Sep. 01, 2023 [3],[5]
Current Interest Rate 3.25% [2]   3.25% [3]
Amortized Cost $ 22,994,534 [2]   $ 10,460,657 [3]
Maximum Remaining Commitment [2] $ 10,085,466    
Governmental Issuer Loans [Member] | Centennial Crossings [Member] | TOB Trust [Member] | SIFMA [Member] | Centennial, CO [Member]      
Governmental Issuer Loans [Line Items]      
Variable Interest Rate [6] 2.75% [2]   2.75% [3]
Governmental Issuer Loans [Member] | Legacy Commons at Signal Hills [Member] | TOB Trust [Member] | St. Paul, MN [Member]      
Governmental Issuer Loans [Line Items]      
Month Acquired [2] January 2021    
Units | Unit [2] 247    
Maturity Date [2],[4] Feb. 01, 2024    
Current Interest Rate [2] 3.57%    
Amortized Cost [2] $ 14,817,037    
Maximum Remaining Commitment [2] $ 19,802,963    
Governmental Issuer Loans [Member] | Legacy Commons at Signal Hills [Member] | TOB Trust [Member] | SOFR [Member] | St. Paul, MN [Member]      
Governmental Issuer Loans [Line Items]      
Variable Interest Rate [2],[6] 3.07%    
Governmental Issuer Loans [Member] | Hilltop at Signal Hills [Member] | TOB Trust [Member] | St. Paul, MN [Member]      
Governmental Issuer Loans [Line Items]      
Month Acquired [2] January 2021    
Units | Unit [2] 146    
Maturity Date [2],[4] Aug. 01, 2023    
Current Interest Rate [2] 3.57%    
Amortized Cost [2] $ 6,920,774    
Maximum Remaining Commitment [2] $ 17,529,226    
Governmental Issuer Loans [Member] | Hilltop at Signal Hills [Member] | TOB Trust [Member] | SOFR [Member] | St. Paul, MN [Member]      
Governmental Issuer Loans [Line Items]      
Variable Interest Rate [2],[6] 3.07%    
Governmental Issuer Loans [Member] | Hope on Avalon [Member] | TOB Trust [Member]      
Governmental Issuer Loans [Line Items]      
Maturity Date [8] Feb. 01, 2023    
Governmental Issuer Loans [Member] | Hope on Avalon [Member] | TOB Trust [Member] | Los Angeles, CA [Member]      
Governmental Issuer Loans [Line Items]      
Month Acquired January 2021    
Units | Unit 88    
Maturity Date [4] Feb. 01, 2023    
Current Interest Rate 4.60%    
Amortized Cost $ 7,981,200    
Maximum Remaining Commitment $ 15,408,800    
Governmental Issuer Loans [Member] | Hope on Avalon [Member] | TOB Trust [Member] | SIFMA [Member] | Los Angeles, CA [Member]      
Governmental Issuer Loans [Line Items]      
Variable Interest Rate [6] 3.75%    
Governmental Issuer Loans [Member] | Hope on Broadway [Member] | TOB Trust [Member] | Los Angeles, CA [Member]      
Governmental Issuer Loans [Line Items]      
Month Acquired January 2021    
Units | Unit 49    
Maturity Date [4] Feb. 01, 2023    
Current Interest Rate 4.60%    
Amortized Cost $ 3,691,245    
Maximum Remaining Commitment $ 8,414,378    
Governmental Issuer Loans [Member] | Hope on Broadway [Member] | TOB Trust [Member] | SIFMA [Member] | Los Angeles, CA [Member]      
Governmental Issuer Loans [Line Items]      
Variable Interest Rate [6] 3.75%    
[1]

The borrower has the option to extend the maturity date up to six months.

[2] The Freddie Mac servicer that has forward committed to purchase the GIL at maturity is an affiliate of the Partnership (Note 22).
[3]

The Freddie Mac servicer that has forward committed to purchase the GIL at maturity is an affiliate of the Partnership (Note 22).

[4]

The borrower may elect to extend the maturity date to for a period ranging between six and twelve months upon meeting certain conditions, including payment of a non-refundable extension fee.

[5] The borrower may elect to extend the maturity date to for a period ranging between six and twelve months upon payment of a non-refundable extension fee.
[6]

The variable index interest rate component is subject to a floor.

[7]

The variable rate decreases to SIFMA plus 2.25% upon completion of construction.

[8]

The borrower has the option to extend the maturity up to six months upon payment of a non-refundable extension fee.