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Allowance for Credit Losses - Summary of Changes in Partnership's Allowance for Credit Losses (Details) - USD ($)
 12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Financing Receivable, Allowance for Credit Loss [Line Items]      
Balance, beginning of period $ 4,097,000 $ 495,000  
Current provision for credit losses (867,000) (2,347,000)  
Recovery of prior credit loss (69,000) (68,812) $ (57,124)
Cumulative-effect adjustment upon adoption   5,949,000  
Current provision for credit losses (1,036,308) (2,347,000)  
Balance, end of period 3,230,000 4,097,000 495,000
MRB and taxable MRB investments [Member]      
Financing Receivable, Allowance for Credit Loss [Line Items]      
Balance, beginning of period 9,910,079 [1] 9,978,891 [1] 9,175,482
Other additions [2]     860,533
Current provision for credit losses [3] (169,308)    
Write-offs [3] (5,542,922)    
Recovery of prior credit loss [4] (69,000) (68,812) (57,124)
Balance, end of period [1] 4,128,849 9,910,079 9,978,891
Governmental Issuer Loans [Member]      
Financing Receivable, Allowance for Credit Loss [Line Items]      
Balance, beginning of period 1,294,000 0  
Current provision for credit losses (256,000) (851,000)  
Cumulative-effect adjustment upon adoption   2,145,000  
Balance, end of period 1,038,000 1,294,000 0
Taxable Governmental Issuer Loans [Member]      
Financing Receivable, Allowance for Credit Loss [Line Items]      
Balance, beginning of period 77,000 0  
Current provision for credit losses (1,000) (2,000)  
Cumulative-effect adjustment upon adoption   79,000  
Balance, end of period 76,000 77,000 0
Property Loans [Member]      
Financing Receivable, Allowance for Credit Loss [Line Items]      
Balance, beginning of period 2,048,000 495,000  
Current provision for credit losses (118,000) (555,000)  
Cumulative-effect adjustment upon adoption   2,108,000  
Balance, end of period 1,930,000 2,048,000 495,000
Unfunded Commitments [Member]      
Financing Receivable, Allowance for Credit Loss [Line Items]      
Balance, beginning of period 678,000 0  
Current provision for credit losses (492,000) (939,000)  
Cumulative-effect adjustment upon adoption   1,617,000  
Balance, end of period $ 186,000 $ 678,000 $ 0
[1] The allowance for credit losses as of December 31, 2024 was related to the Live 929 Apartments – Series 2022A MRB. The allowance for credit losses as of December 31, 2023 and 2022 was related to the Provision Center 2014-1 MRB and the Live 929 Apartments – Series 2022A MRB .
[2] The other addition is related to a re-allocation of the loan loss allowance upon restructuring of the Live 929 Apartments MRBs and property loan.
[3] 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.
[4] 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.