<?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/schedule13g" xmlns:com="http://www.sec.gov/edgar/common">
  <schemaVersion>X0202</schemaVersion>
<headerData>
    <submissionType>SCHEDULE 13G</submissionType>
    <filerInfo>
      <filer>
        <filerCredentials>
          <!-- Field: Pseudo-Tag; ID: Name; Data: Brown Maura -->
          <cik>0002146054</cik>
          <ccc>XXXXXXXX</ccc>
        </filerCredentials>
      </filer>
      <liveTestFlag>LIVE</liveTestFlag>


    </filerInfo>
  </headerData>
  <formData>
    <coverPageHeader>
      <securitiesClassTitle>Depositary Receipts Each Representing One-Thirtieth of a Class A Limited Partnership Unit</securitiesClassTitle>
      <eventDateRequiresFilingThisStatement>06/30/2013</eventDateRequiresFilingThisStatement>
      <issuerInfo>
        <issuerCik>0000746514</issuerCik>
        <issuerName>NEW ENGLAND REALTY ASSOCIATES LIMITED PARTNERSHIP</issuerName>
        <issuerCusips>
          <issuerCusipNumber>644206104</issuerCusipNumber>
        </issuerCusips>
        <issuerPrincipalExecutiveOfficeAddress>
          <com:street1>39 Brighton Avenue</com:street1>
          <com:city>Allston</com:city>
          <com:stateOrCountry>MA</com:stateOrCountry>
          <com:zipCode>02134</com:zipCode>
        </issuerPrincipalExecutiveOfficeAddress>
      </issuerInfo>
      <designateRulesPursuantThisScheduleFiled>
        <designateRulePursuantThisScheduleFiled>Rule 13d-1(c)</designateRulePursuantThisScheduleFiled>
      </designateRulesPursuantThisScheduleFiled>
    </coverPageHeader>
    <coverPageHeaderReportingPersonDetails>


      <reportingPersonName>Maura Brown</reportingPersonName>
      <memberGroup>b</memberGroup>
      <citizenshipOrOrganization>X1</citizenshipOrOrganization>
      <reportingPersonBeneficiallyOwnedNumberOfShares>
        <soleVotingPower>146550.00</soleVotingPower>
        <sharedVotingPower>0.00</sharedVotingPower>
        <soleDispositivePower>146550.00</soleDispositivePower>
        <sharedDispositivePower>0.00</sharedDispositivePower>
      </reportingPersonBeneficiallyOwnedNumberOfShares>
      <reportingPersonBeneficiallyOwnedAggregateNumberOfShares>146550.00</reportingPersonBeneficiallyOwnedAggregateNumberOfShares>
      <aggregateAmountExcludesCertainSharesFlag>N</aggregateAmountExcludesCertainSharesFlag>
      <classPercent>5.3</classPercent>
      <typeOfReportingPerson>IN</typeOfReportingPerson>
      <comments>(1) Represents the number of Depositary Receipts (as hereinafter defined) beneficially owned by the Reporting Person (as hereinafter defined) as of the date of the filing of this statement on Schedule 13G (this "Statement").

(2) Percent of class represented is based on 2,788,713 Depositary Receipts issued and outstanding as of May 8, 2026, as reported in the Issuer's (as hereinafter defined) Quarterly Report on Form 10-Q ("Form 10-Q") for the fiscal quarter ended March 31, 2026, filed with the U.S. Securities and Exchange Commission (the "SEC") on May 8, 2026, and rounded to the nearest tenth.</comments>
    </coverPageHeaderReportingPersonDetails>
    <items>
      <item1>
        <issuerName>NEW ENGLAND REALTY ASSOCIATES LIMITED PARTNERSHIP</issuerName>
        <issuerPrincipalExecutiveOfficeAddress>39 Brighton Avenue, Allston, Massachusetts 02134</issuerPrincipalExecutiveOfficeAddress>
      </item1>
      <item2>
        <filingPersonName>This Statement is being filed by Ms. Maura Brown, a citizen of the United States of America (the "Reporting Person").</filingPersonName>
        <principalBusinessOfficeOrResidenceAddress>The address of the Reporting Person is c/o New England Realty Associates Limited Partnership, 39 Brighton Avenue, Allston, Massachusetts 02134, Attn.: Karen Zermani, Chief Financial Officer.</principalBusinessOfficeOrResidenceAddress>
        <citizenship>This Statement is being filed by Ms. Maura Brown, a citizen of the United States of America (the "Reporting Person").</citizenship>
      </item2>
      <item3>
        <notApplicableFlag>Y</notApplicableFlag>
      </item3>
      <item4>
        <amountBeneficiallyOwned>This Statement is being filed late, on a corrective basis, pursuant to Rule 13d-1(c) to report: (i) historical beneficial ownership of the Reporting Person relating to the Depositary Receipts that first became reportable on June 30, 2013, and; (ii) current beneficial ownership of the Reporting Person as of the date of the filing of this Statement.

The Depositary Receipts beneficially owned by the Reporting Person were initially acquired on June 30, 2013 by means of a gift from Mr. Harold Brown, the Reporting Person's spouse and general partner of the Issuer. On February 24, 2019, Mr. Brown passed away.</amountBeneficiallyOwned>
        <classPercent>As of the date of the filing of this Statement, the Reporting Person beneficially owns 146,550 Depositary Receipts, representing 5.3% of the outstanding class based on 2,788,713 Depositary Receipts issued and outstanding as of May 8, 2026, as reported in the Issuer's Form 10-Q for the fiscal quarter ended March 31, 2026, filed with the SEC on May 8, 2026, and rounded to the nearest tenth. The Reporting Person has the sole power to vote or direct the vote and dispose or direct the disposition of the Depositary Receipts.</classPercent>
        <numberOfSharesPersonHas>
          <solePowerOrDirectToVote>All missed reports from June 30, 2013 to date of this Statement are included in the table set forth below:

                                         Aggregate amount                   Percent of class represented by
                                         beneficially owned by the        amount beneficially owned by
Reporting Date               Reporting Person (3)                 the Reporting Person (3)
June 30, 2013                      200,000                                     6.4%
June 30, 2014                      187,600                                     6.1%
September 30, 2014            187,500                                     6.1%
December 31, 2014             167,600                                     5.5%
March 1, 2016                      162,600                                    5.4%
September 30, 2020            160,100                                    5.5%
March 31, 2020                    157,600                                    5.4%
December 31, 2021              155,100                                    5.3%
September 30, 2022             152,600                                    5.3%
June 30, 2024                       151,000                                    5.4%
September 30, 2024             147,100                                    5.3%
March 31, 2025                     146,550                                    5.2%

(3) The information set forth herein regarding historical aggregate amounts beneficially owned and historical percent of class represented by amounts beneficially owned by the Reporting Person is based upon information derived from the Issuer.</solePowerOrDirectToVote>
          <sharedPowerOrDirectToVote>All missed reports from June 30, 2013 to date of this Statement are included in the table set forth below:

                                         Aggregate amount                   Percent of class represented by
                                         beneficially owned by the        amount beneficially owned by
Reporting Date               Reporting Person (3)                 the Reporting Person (3)
June 30, 2013                      200,000                                     6.4%
June 30, 2014                      187,600                                     6.1%
September 30, 2014            187,500                                     6.1%
December 31, 2014             167,600                                     5.5%
March 1, 2016                      162,600                                    5.4%
September 30, 2020            160,100                                    5.5%
March 31, 2020                    157,600                                    5.4%
December 31, 2021              155,100                                    5.3%
September 30, 2022             152,600                                    5.3%
June 30, 2024                       151,000                                    5.4%
September 30, 2024             147,100                                    5.3%
March 31, 2025                     146,550                                    5.2%

(3) The information set forth herein regarding historical aggregate amounts beneficially owned and historical percent of class represented by amounts beneficially owned by the Reporting Person is based upon information derived from the Issuer.</sharedPowerOrDirectToVote>
          <solePowerOrDirectToDispose>All missed reports from June 30, 2013 to date of this Statement are included in the table set forth below:

                                         Aggregate amount                   Percent of class represented by
                                         beneficially owned by the        amount beneficially owned by
Reporting Date               Reporting Person (3)                 the Reporting Person (3)
June 30, 2013                      200,000                                     6.4%
June 30, 2014                      187,600                                     6.1%
September 30, 2014            187,500                                     6.1%
December 31, 2014             167,600                                     5.5%
March 1, 2016                      162,600                                    5.4%
September 30, 2020            160,100                                    5.5%
March 31, 2020                    157,600                                    5.4%
December 31, 2021              155,100                                    5.3%
September 30, 2022             152,600                                    5.3%
June 30, 2024                       151,000                                    5.4%
September 30, 2024             147,100                                    5.3%
March 31, 2025                     146,550                                    5.2%

(3) The information set forth herein regarding historical aggregate amounts beneficially owned and historical percent of class represented by amounts beneficially owned by the Reporting Person is based upon information derived from the Issuer.</solePowerOrDirectToDispose>
          <sharedPowerOrDirectToDispose>All missed reports from June 30, 2013 to date of this Statement are included in the table set forth below:

                                         Aggregate amount                   Percent of class represented by
                                         beneficially owned by the        amount beneficially owned by
Reporting Date               Reporting Person (3)                 the Reporting Person (3)
June 30, 2013                      200,000                                     6.4%
June 30, 2014                      187,600                                     6.1%
September 30, 2014            187,500                                     6.1%
December 31, 2014             167,600                                     5.5%
March 1, 2016                      162,600                                    5.4%
September 30, 2020            160,100                                    5.5%
March 31, 2020                    157,600                                    5.4%
December 31, 2021              155,100                                    5.3%
September 30, 2022             152,600                                    5.3%
June 30, 2024                       151,000                                    5.4%
September 30, 2024             147,100                                    5.3%
March 31, 2025                     146,550                                    5.2%

(3) The information set forth herein regarding historical aggregate amounts beneficially owned and historical percent of class represented by amounts beneficially owned by the Reporting Person is based upon information derived from the Issuer.</sharedPowerOrDirectToDispose>
        </numberOfSharesPersonHas>
      </item4>
      <item5>
        <notApplicableFlag>Y</notApplicableFlag>
      </item5>
      <item6>
        <notApplicableFlag>Y</notApplicableFlag>
      </item6>
      <item7>
        <notApplicableFlag>Y</notApplicableFlag>
      </item7>
      <item8>
        <notApplicableFlag>Y</notApplicableFlag>
      </item8>
      <item9>
        <notApplicableFlag>Y</notApplicableFlag>
      </item9>
      <item10>
        <notApplicableFlag>N</notApplicableFlag>
        <certifications>By signing below I certify that, to the best of my knowledge and belief, the securities referred to above were not acquired and are not held for the purpose of or with the effect of changing or influencing the control of the issuer of the securities and were not acquired and are not held in connection with or as a participant in any transaction having that purpose or effect, other than activities solely in connection with a nomination under § 240.14a-11.</certifications>
      </item10>
    </items>
    <signatureInformation>
      <reportingPersonName>Maura Brown</reportingPersonName>
      <signatureDetails>
        <signature>/s/ Maura Brown</signature>
        <title>Maura Brown</title>
        <date>08/03/2026</date>
      </signatureDetails>
    </signatureInformation>
  </formData>
</edgarSubmission>
