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RENTAL PROPERTIES (Details 2) (USD $)
12 Months Ended
Dec. 31, 2012
Dec. 31, 2011
Dec. 31, 2010
Real estate and accumulated depreciation      
Encumbrances (First Mortgages) $ 138,055,522    
Initial Cost to Partnerships      
Land 25,799,080    
Building Improvements 105,534,296    
Cost Capitalized Subsequent to Acquisition      
Improvements 28,587,184    
Gross Amount at Which Carried at Close of Period      
Land 25,754,887    
Building Improvements 134,121,480    
Totals 159,876,367    
Accumulated Depreciation 64,440,518    
Rental Properties      
Balance, Beginning 159,123,799 150,818,648 150,411,555
Additions:      
Buildings, improvements and other assets 2,360,399 12,444,604 2,268,039
Balance before deductions 161,484,198 163,263,252 152,679,594
Deduct:      
Write-off of retired or disposed assets 1,607,830 2,437,555 1,860,946
Rental properties held for sale and/or sold   1,701,898  
Balance, Ending 159,876,368 159,123,799 150,818,648
Accumulated Depreciation      
Balance, Beginning 60,199,265 58,074,391 54,439,618
Add:      
Depreciation for the year 5,849,083 5,750,989 5,495,719
Total additions 66,048,348 63,825,380 59,935,337
Deduct:      
Accumulated depreciation of retired or disposed assets 1,607,830 2,437,555 1,860,946
Accumulated depreciation of rental properties held for sale and/or sold   1,188,560  
Balance, Ending 64,440,518 60,199,265 58,074,391
Buildings and Improvements | Minimum
     
Gross Amount at Which Carried at Close of Period      
Estimated useful lives 10 years    
Buildings and Improvements | Maximum
     
Gross Amount at Which Carried at Close of Period      
Estimated useful lives 39 years    
Other Categories of Assets | Minimum
     
Gross Amount at Which Carried at Close of Period      
Estimated useful lives 5 years    
Other Categories of Assets | Maximum
     
Gross Amount at Which Carried at Close of Period      
Estimated useful lives 20 years    
Boylston Downtown L.P. Residential Apartments Boston, Massachusetts
     
Real estate and accumulated depreciation      
Encumbrances (First Mortgages) 19,500,000    
Initial Cost to Partnerships      
Land 2,112,000    
Building Improvements 8,593,111    
Cost Capitalized Subsequent to Acquisition      
Improvements 7,116,107    
Gross Amount at Which Carried at Close of Period      
Land 2,112,000    
Building Improvements 15,709,218    
Totals 17,821,218    
Accumulated Depreciation 9,086,787    
Brookside Associates LLC Residential Apartments Woburn, Massachusetts
     
Real estate and accumulated depreciation      
Encumbrances (First Mortgages) 2,723,830    
Initial Cost to Partnerships      
Land 684,000    
Building Improvements 3,116,000    
Cost Capitalized Subsequent to Acquisition      
Improvements 492,070    
Gross Amount at Which Carried at Close of Period      
Land 684,000    
Building Improvements 3,608,070    
Totals 4,292,070    
Accumulated Depreciation 1,621,108    
Courtyard @ Westgate Residential Units Burlington, Massachusetts
     
Real estate and accumulated depreciation      
Encumbrances (First Mortgages) 2,000,000    
Initial Cost to Partnerships      
Land 44,965    
Building Improvements 4,478,687    
Cost Capitalized Subsequent to Acquisition      
Improvements 253,696    
Gross Amount at Which Carried at Close of Period      
Land 44,965    
Building Improvements 4,732,383    
Totals 4,777,348    
Accumulated Depreciation 1,465,723    
Clovelly Apartments L.P. Residential Apartments Nashua, New Hampshire
     
Real estate and accumulated depreciation      
Encumbrances (First Mortgages) 4,160,000    
Initial Cost to Partnerships      
Land 177,610    
Building Improvements 1,478,359    
Cost Capitalized Subsequent to Acquisition      
Improvements 1,268,279    
Gross Amount at Which Carried at Close of Period      
Land 177,610    
Building Improvements 2,746,638    
Totals 2,924,248    
Accumulated Depreciation 1,981,658    
Commonwealth 1137 L.P. Residential Apartments Boston, Massachusetts
     
Real estate and accumulated depreciation      
Encumbrances (First Mortgages) 3,750,000    
Initial Cost to Partnerships      
Land 342,000    
Building Improvements 1,367,669    
Cost Capitalized Subsequent to Acquisition      
Improvements 933,759    
Gross Amount at Which Carried at Close of Period      
Land 342,000    
Building Improvements 2,301,428    
Totals 2,643,428    
Accumulated Depreciation 1,251,632    
Commonwealth 1144 L.P. Residential Apartments Boston, Massachusetts
     
Real estate and accumulated depreciation      
Encumbrances (First Mortgages) 14,780,000    
Initial Cost to Partnerships      
Land 1,410,000    
Building Improvements 5,664,816    
Cost Capitalized Subsequent to Acquisition      
Improvements 1,616,613    
Gross Amount at Which Carried at Close of Period      
Land 1,410,000    
Building Improvements 7,281,429    
Totals 8,691,429    
Accumulated Depreciation 4,373,285    
Condominium Units-Riverside Residential Units Massachusetts
     
Initial Cost to Partnerships      
Land 23,346    
Building Improvements 190,807    
Cost Capitalized Subsequent to Acquisition      
Improvements 22,428    
Gross Amount at Which Carried at Close of Period      
Land 23,346    
Building Improvements 213,235    
Totals 236,581    
Accumulated Depreciation 205,326    
Executive Apartments L.P. Residential Apartments Framingham, Massachusetts
     
Real estate and accumulated depreciation      
Encumbrances (First Mortgages) 2,415,000    
Initial Cost to Partnerships      
Land 91,400    
Building Improvements 740,360    
Cost Capitalized Subsequent to Acquisition      
Improvements 758,449    
Gross Amount at Which Carried at Close of Period      
Land 91,400    
Building Improvements 1,498,809    
Totals 1,590,209    
Accumulated Depreciation 1,128,556    
Hamilton Battle Green LLC Residential Apartments Lexington, Massachusetts
     
Real estate and accumulated depreciation      
Encumbrances (First Mortgages) 4,893,448    
Initial Cost to Partnerships      
Land 1,341,737    
Building Improvements 8,457,497    
Cost Capitalized Subsequent to Acquisition      
Improvements 31,849    
Gross Amount at Which Carried at Close of Period      
Land 1,341,737    
Building Improvements 8,489,346    
Totals 9,831,083    
Accumulated Depreciation 612,568    
Hamilton Cypress LLC Commercial-1031Exchange Brookline, Massachusetts
     
Real estate and accumulated depreciation      
Encumbrances (First Mortgages) 3,686,380    
Initial Cost to Partnerships      
Land 2,362,596    
Building Improvements 4,613,985    
Cost Capitalized Subsequent to Acquisition      
Improvements 51,823    
Gross Amount at Which Carried at Close of Period      
Land 2,362,596    
Building Improvements 4,665,808    
Totals 7,028,404    
Accumulated Depreciation 696,283    
Hamilton Linewt LLC Commercial-1031Exchange Newton, Massachusetts
     
Real estate and accumulated depreciation      
Encumbrances (First Mortgages) 1,528,429    
Initial Cost to Partnerships      
Land 884,042    
Building Improvements 2,652,127    
Cost Capitalized Subsequent to Acquisition      
Improvements 50,608    
Gross Amount at Which Carried at Close of Period      
Land 884,042    
Building Improvements 2,702,735    
Totals 3,586,777    
Accumulated Depreciation 353,574    
Hamilton Oaks Associates LLC Residential Apartments Brockton, Massachusetts
     
Real estate and accumulated depreciation      
Encumbrances (First Mortgages) 11,925,000    
Initial Cost to Partnerships      
Land 2,175,000    
Building Improvements 12,325,000    
Cost Capitalized Subsequent to Acquisition      
Improvements 1,726,607    
Gross Amount at Which Carried at Close of Period      
Land 2,175,000    
Building Improvements 14,051,607    
Totals 16,226,607    
Accumulated Depreciation 7,256,645    
Highland Street Apartment, L.P. Residential Apartments Lowell, Massachusetts
     
Real estate and accumulated depreciation      
Encumbrances (First Mortgages) 1,050,000    
Initial Cost to Partnerships      
Land 156,000    
Building Improvements 634,085    
Cost Capitalized Subsequent to Acquisition      
Improvements 400,178    
Gross Amount at Which Carried at Close of Period      
Land 156,000    
Building Improvements 1,034,263    
Totals 1,190,263    
Accumulated Depreciation 569,822    
Linhart L.P. Residential/Commercial Newton, Massachusetts
     
Real estate and accumulated depreciation      
Encumbrances (First Mortgages) 1,964,119    
Initial Cost to Partnerships      
Land 385,000    
Building Improvements 1,540,000    
Cost Capitalized Subsequent to Acquisition      
Improvements 1,157,151    
Gross Amount at Which Carried at Close of Period      
Land 385,000    
Building Improvements 2,697,151    
Totals 3,082,151    
Accumulated Depreciation 1,769,651    
Nashoba Apartments L.P. Residential Apartments Acton, Massachusetts
     
Real estate and accumulated depreciation      
Encumbrances (First Mortgages) 2,000,000    
Initial Cost to Partnerships      
Land 79,650    
Building Improvements 284,548    
Cost Capitalized Subsequent to Acquisition      
Improvements 887,277    
Gross Amount at Which Carried at Close of Period      
Land 79,650    
Building Improvements 1,171,825    
Totals 1,251,475    
Accumulated Depreciation 789,226    
NERA Dean St. Associates LLC Residential Apartments Norwood, Massachusetts
     
Real estate and accumulated depreciation      
Encumbrances (First Mortgages) 5,213,958    
Initial Cost to Partnerships      
Land 1,512,000    
Building Improvements 5,701,480    
Cost Capitalized Subsequent to Acquisition      
Improvements 426,220    
Gross Amount at Which Carried at Close of Period      
Land 1,512,000    
Building Improvements 6,127,700    
Totals 7,639,700    
Accumulated Depreciation 2,477,008    
North Beacon 140 L.P. Residential Units Boston, Massachusetts
     
Real estate and accumulated depreciation      
Encumbrances (First Mortgages) 6,937,000    
Initial Cost to Partnerships      
Land 936,000    
Building Improvements 3,762,013    
Cost Capitalized Subsequent to Acquisition      
Improvements 1,490,223    
Gross Amount at Which Carried at Close of Period      
Land 936,000    
Building Improvements 5,252,236    
Totals 6,188,236    
Accumulated Depreciation 3,120,665    
Olde English Apartments L.P. Residential Apartments Lowell, Massachusetts
     
Real estate and accumulated depreciation      
Encumbrances (First Mortgages) 3,080,000    
Initial Cost to Partnerships      
Land 46,181    
Building Improvements 878,323    
Cost Capitalized Subsequent to Acquisition      
Improvements 1,161,011    
Gross Amount at Which Carried at Close of Period      
Land 46,181    
Building Improvements 2,039,334    
Totals 2,085,515    
Accumulated Depreciation 1,345,108    
River Drive L.P. Residential Apartments Danvers, Massachusetts
     
Real estate and accumulated depreciation      
Encumbrances (First Mortgages) 3,465,000    
Initial Cost to Partnerships      
Land 72,525    
Building Improvements 587,777    
Cost Capitalized Subsequent to Acquisition      
Improvements 1,426,304    
Gross Amount at Which Carried at Close of Period      
Land 72,525    
Building Improvements 2,014,081    
Totals 2,086,606    
Accumulated Depreciation 1,601,231    
Redwood Hills L.P. Residential Units Worcester, Massachusetts
     
Real estate and accumulated depreciation      
Encumbrances (First Mortgages) 6,743,000    
Initial Cost to Partnerships      
Land 1,200,000    
Building Improvements 4,810,604    
Cost Capitalized Subsequent to Acquisition      
Improvements 2,117,589    
Gross Amount at Which Carried at Close of Period      
Land 1,200,000    
Building Improvements 6,928,193    
Totals 8,128,193    
Accumulated Depreciation 4,055,659    
School St Assoc LLC Residential Apartments Framingham, Massachusetts
     
Real estate and accumulated depreciation      
Encumbrances (First Mortgages) 15,308,474    
Initial Cost to Partnerships      
Land 4,686,728    
Building Improvements 18,746,911    
Cost Capitalized Subsequent to Acquisition      
Improvements (1,928,307)    
Gross Amount at Which Carried at Close of Period      
Land 4,686,728    
Building Improvements 16,818,604    
Totals 21,505,332    
Accumulated Depreciation 6,112,019    
Staples Plaza Strip Mall Framingham, Massachusetts
     
Real estate and accumulated depreciation      
Encumbrances (First Mortgages) 6,000,000    
Initial Cost to Partnerships      
Land 3,280,000    
Building Improvements 4,920,000    
Cost Capitalized Subsequent to Acquisition      
Improvements 36,724    
Gross Amount at Which Carried at Close of Period      
Land 3,280,000    
Building Improvements 4,956,724    
Totals 8,236,724    
Accumulated Depreciation 2,235,613    
WCB Associates LLC Residential Apartments Brockton, Massachusetts
     
Real estate and accumulated depreciation      
Encumbrances (First Mortgages) 7,000,000    
Initial Cost to Partnerships      
Land 1,335,000    
Building Improvements 7,565,501    
Cost Capitalized Subsequent to Acquisition      
Improvements 1,083,048    
Gross Amount at Which Carried at Close of Period      
Land 1,335,000    
Building Improvements 8,648,549    
Totals 9,983,549    
Accumulated Depreciation 4,552,121    
Westgate Apartments LLC Residential Apartments Woburn, Massachusetts
     
Real estate and accumulated depreciation      
Encumbrances (First Mortgages) 7,931,885    
Initial Cost to Partnerships      
Land 461,300    
Building Improvements 2,424,636    
Cost Capitalized Subsequent to Acquisition      
Improvements 6,007,478    
Gross Amount at Which Carried at Close of Period      
Land 417,107    
Building Improvements 8,432,114    
Totals 8,849,221    
Accumulated Depreciation $ 5,779,250