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6. Investment in Local Partnerships: Combined Statements of Operations of the Local Partnerships (Details) (Combined Statements of Operations, USD $)
12 Months Ended
Dec. 31, 2012
Dec. 31, 2011
Dec. 31, 2010
Combined Statements of Operations
     
Rental $ 10,039,996 $ 10,035,427 $ 11,849,345
Interest and other 189,456 172,769 180,725
TOTAL REVENUE 10,229,452 10,208,196 12,030,070
Administrative 2,562,054 2,379,941 2,749,706
Utilities 1,235,631 1,320,327 1,523,217
Operating and maintenance 2,606,779 2,710,888 2,675,614
Taxes and Insurance 1,009,534 902,812 1,025,220
Financial 1,550,580 1,480,459 1,907,533
Depreciation and amortization 2,955,443 2,949,334 3,427,773
TOTAL EXPENSES 11,920,021 11,743,761 13,309,063
LOSS FROM OPERATIONS BEFORE GAIN ON SALE OF PROPERTY (1,690,569) (1,535,565) (1,278,993)
GAIN ON SALE OF PROPERTY   1,380,000  
NET LOSS (1,690,569) (155,565) (1,278,993)
Net Income (Loss) Attributable To American Tax Credit Properties III L.P.     99,594
Net Income (Loss) Attributable To General partners and other limited partners (includes $1,562,247, $1,339,092 and $1,418,241 of Partnership losses in excess of investment and specially allocated income of $177,070, $1,452,815 and $172,288) $ (1,690,569) $ (155,565) $ (1,378,587)