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Segments - Summary of Partnership Reportable Segment Information (Details) - USD ($)
 3 Months Ended 6 Months Ended
Jun. 30, 2024
Jun. 30, 2023
Jun. 30, 2024
Jun. 30, 2023
Dec. 31, 2023
Total revenues          
Total revenues $ 21,969,171 $ 28,303,941 $ 44,339,825 $ 53,241,911  
Interest expense          
Interest expense 14,898,265 17,602,230 28,702,200 34,290,592  
Net result from derivative transactions          
Net result from derivative transactions (1,884,934) (8,613,747) (8,152,598) (7,330,611)  
Depreciation expense          
Depreciation expense 5,966 405,408 11,933 810,389  
Net income          
Net income 5,178,136 21,287,172 15,826,517 38,078,394  
Total assets          
Total assets [1] 1,528,641,720   1,528,641,720   $ 1,513,400,702
Operating Segments [Member]          
Net income          
Net income 5,178,136 21,287,172 15,826,517 38,078,394  
Operating Segments [Member] | Affordable Multifamily MRB Investments [Member]          
Total revenues          
Total revenues 19,993,802 22,952,542 39,992,779 44,390,475  
Interest expense          
Interest expense 13,853,241 17,216,048 26,622,380 33,642,603  
Net result from derivative transactions          
Net result from derivative transactions (1,615,398) (8,371,772) (7,050,960) (7,088,636)  
Depreciation expense          
Depreciation expense 5,966 5,967 11,933 11,913  
Net income          
Net income 4,137,240 9,780,399 12,673,483 8,978,826  
Total assets          
Total assets 1,402,754,579   1,402,754,579   1,413,596,701
Operating Segments [Member] | Seniors and Skilled Nursing MRB Investments [Member]          
Total revenues          
Total revenues 820,347 336,487 1,567,855 433,042  
Interest expense          
Interest expense 567,096 87,591 1,064,266 87,591  
Net result from derivative transactions          
Net result from derivative transactions (269,536) (241,975) (1,101,638) (241,975)  
Net income          
Net income 307,787 479,871 1,390,227 576,426  
Total assets          
Total assets 58,420,535   58,420,535   43,532,926
Operating Segments [Member] | Market-Rate Joint Venture Investments [Member]          
Total revenues          
Total revenues 1,155,022 3,906,556 2,779,191 6,084,418  
Interest expense          
Interest expense 477,928 298,591 1,015,554 560,398  
Net income          
Net income 669,370 10,931,529 1,699,068 28,210,796  
Total assets          
Total assets 162,038,096   162,038,096   140,791,041
Operating Segments [Member] | MF Properties [Member]          
Total revenues          
Total revenues   1,108,356   2,333,976  
Depreciation expense          
Depreciation expense   399,441   798,476  
Net income          
Net income 63,739 $ 95,373 63,739 $ 312,346  
Total assets          
Total assets 7,991,397   7,991,397   7,034,690
Consolidation, Eliminations [Member]          
Total assets          
Total assets $ (102,562,887)   $ (102,562,887)   $ (91,554,656)
[1] The consolidated balance sheets include assets of consolidated VIEs that can only be used to settle obligations of these VIEs that totaled $1,281,485,410 and $1,247,819,817 as of June 30, 2024 and December 31, 2023, respectively. The consolidated balance sheets include liabilities of the consolidated VIEs for which creditors do not have recourse to the general credit of the Partnership that totaled $372,228,109 and $374,992,803 as of June 30, 2024 and December 31, 2023, respectively. See Note 3 - Variable Interest Entities for further detail.