Allowance for Credit Losses - Summary of Changes in Partnership's Allowance for Credit Losses (Details) - USD ($)		3 Months Ended		6 Months Ended
		Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Financing Receivable, Allowance for Credit Loss [Line Items]
Balance, beginning of period		$ 3,291,000	$ 5,899,000	$ 4,097,000	$ 495,000
Current provision for expected credit losses		189,000	(774,000)	(617,000)	(1,319,000)
Recovery of prior credit loss				(34,500)	(34,312)
Cumulative-effect adjustment upon adoption					5,949,000
Balance, end of period		3,480,000	5,125,000	3,480,000	5,125,000
MRB and taxable MRB investments [Member]
Financing Receivable, Allowance for Credit Loss [Line Items]
Balance, beginning of period		9,892,924	9,961,924	9,910,079	9,978,891
Current provision for expected credit losses	[1]			(169,308)
Write-offs	[1]	(5,542,921)		(5,542,921)
Recovery of prior credit loss	[2]	(17,345)	(17,345)	(34,500)	(34,312)
Balance, end of period	[3]	4,163,350	9,944,579	4,163,350	9,944,579
Governmental Issuer Loans [Member]
Financing Receivable, Allowance for Credit Loss [Line Items]
Balance, beginning of period		1,166,000	2,080,000	1,294,000	0
Current provision for expected credit losses		(55,000)	(243,000)	(183,000)	(308,000)
Cumulative-effect adjustment upon adoption					2,145,000
Balance, end of period		1,111,000	1,837,000	1,111,000	1,837,000
Taxable Governmental Issuer Loans [Member]
Financing Receivable, Allowance for Credit Loss [Line Items]
Balance, beginning of period		41,000	89,000	77,000	0
Current provision for expected credit losses		(5,000)	6,000	(41,000)	16,000
Cumulative-effect adjustment upon adoption					79,000
Balance, end of period		36,000	95,000	36,000	95,000
Property Loans [Member]
Financing Receivable, Allowance for Credit Loss [Line Items]
Balance, beginning of period		1,628,000	2,450,000	2,048,000	495,000
Current provision for expected credit losses		320,000	(215,000)	(100,000)	(368,000)
Cumulative-effect adjustment upon adoption					2,108,000
Balance, end of period		1,948,000	2,235,000	1,948,000	2,235,000
Unfunded Commitments [Member]
Financing Receivable, Allowance for Credit Loss [Line Items]
Balance, beginning of period		456,000	1,280,000	678,000	0
Current provision for expected credit losses		(71,000)	(322,000)	(293,000)	(659,000)
Cumulative-effect adjustment upon adoption					1,617,000
Balance, end of period		$ 385,000	$ 958,000	$ 385,000	$ 958,000

[1] In connection with the final settlement of the bankruptcy estate of the Provision Center 2014-1 MRB in July 2024, the Partnership recovered approximately $169,000 of its previously recognized allowance for credit loss and the remainder of the allowance associated with the MRB was written off.

[2] The Partnership compared the present value of cash flows expected to be collected to the amortized cost basis of the Live 929 Apartments Series 2022A MRB, which indicated a recovery of value. As the recovery was identified prior to the effective date of the CECL standard, the Partnership will accrete the recovery of prior credit loss into investment income over the term of the MRB.

[3] The allowance for credit losses as of June 30, 2024 was related to the Live 929 Apartments – 2022A MRB. The allowance for credit losses as of June 30, 2023 was related to the Provision Center 2014-1 MRB and the Live 929 Apartments – 2022A MRB