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RENTAL PROPERTIES - Real Estate Detail (Details) - USD ($)
12 Months Ended
Dec. 31, 2016
Dec. 31, 2015
Dec. 31, 2014
Dec. 31, 2012
Real estate and accumulated depreciation        
Encumbrances (First Mortgages) $ 214,134,191      
Initial Cost to Partnerships        
Land 48,020,919      
Cost Capitalized Subsequent to Acquisition        
Improvements, Net of retirements 71,885,536      
Gross Amount at Which Carried at Close of Period        
Land 47,308,182      
Building Improvements 216,351,111      
Totals 263,659,293 $ 261,276,898 $ 225,021,946 $ 221,454,286
Accumulated Depreciation 94,196,482 $ 84,579,584 $ 75,905,862 $ 68,549,625
Buildings and improvements        
Initial Cost to Partnerships        
Building Improvements $ 174,998,961      
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 40 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 15 years      
Boylston Downtown L.P. Residential Apartments Boston, Massachusetts        
Real estate and accumulated depreciation        
Encumbrances (First Mortgages) $ 39,767,081      
Initial Cost to Partnerships        
Land 2,112,000      
Cost Capitalized Subsequent to Acquisition        
Improvements, Net of retirements 8,465,020      
Gross Amount at Which Carried at Close of Period        
Land 2,112,000      
Building Improvements 17,058,129      
Totals 19,170,129      
Accumulated Depreciation 11,367,310      
Boylston Downtown L.P. Residential Apartments Boston, Massachusetts | Buildings and improvements        
Initial Cost to Partnerships        
Building Improvements 8,593,109      
Brookside Associates LLC Residential Apartments Woburn, Massachusetts        
Real estate and accumulated depreciation        
Encumbrances (First Mortgages) 2,551,784      
Initial Cost to Partnerships        
Land 684,000      
Cost Capitalized Subsequent to Acquisition        
Improvements, Net of retirements 422,736      
Gross Amount at Which Carried at Close of Period        
Land 684,000      
Building Improvements 3,538,736      
Totals 4,222,736      
Accumulated Depreciation 2,051,187      
Brookside Associates LLC Residential Apartments Woburn, Massachusetts | Buildings and improvements        
Initial Cost to Partnerships        
Building Improvements 3,116,000      
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      
Cost Capitalized Subsequent to Acquisition        
Improvements, Net of retirements 1,644,670      
Gross Amount at Which Carried at Close of Period        
Land 177,610      
Building Improvements 3,123,029      
Totals 3,300,639      
Accumulated Depreciation 2,211,354      
Clovelly Apartments L.P. Residential Apartments Nashua, New Hampshire | Buildings and improvements        
Initial Cost to Partnerships        
Building Improvements 1,478,359      
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      
Cost Capitalized Subsequent to Acquisition        
Improvements, Net of retirements 1,185,432      
Gross Amount at Which Carried at Close of Period        
Land 342,000      
Building Improvements 2,553,101      
Totals 2,895,101      
Accumulated Depreciation 1,639,400      
Commonwealth 1137 L.P. Residential Apartments Boston, Massachusetts | Buildings and improvements        
Initial Cost to Partnerships        
Building Improvements 1,367,669      
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      
Cost Capitalized Subsequent to Acquisition        
Improvements, Net of retirements 3,053,498      
Gross Amount at Which Carried at Close of Period        
Land 1,410,000      
Building Improvements 8,718,314      
Totals 10,128,314      
Accumulated Depreciation 5,548,937      
Commonwealth 1144 L.P. Residential Apartments Boston, Massachusetts | Buildings and improvements        
Initial Cost to Partnerships        
Building Improvements 5,664,816      
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      
Cost Capitalized Subsequent to Acquisition        
Improvements, Net of retirements 1,241,254      
Gross Amount at Which Carried at Close of Period        
Land 91,400      
Building Improvements 1,981,614      
Totals 2,073,014      
Accumulated Depreciation 1,133,390      
Executive Apartments L.P. Residential Apartments Framingham, Massachusetts | Buildings and improvements        
Initial Cost to Partnerships        
Building Improvements 740,360      
Hamilton Battle Green LLC Residential Apartments Lexington, Massachusetts        
Real estate and accumulated depreciation        
Encumbrances (First Mortgages) 4,556,929      
Initial Cost to Partnerships        
Land 1,341,737      
Cost Capitalized Subsequent to Acquisition        
Improvements, Net of retirements (31,186)      
Gross Amount at Which Carried at Close of Period        
Land 1,341,737      
Building Improvements 8,426,311      
Totals 9,768,048      
Accumulated Depreciation 1,950,071      
Hamilton Battle Green LLC Residential Apartments Lexington, Massachusetts | Buildings and improvements        
Initial Cost to Partnerships        
Building Improvements 8,457,497      
Hamilton Cypress LLC Commercial-1031 Exchange Brookline, Massachusetts        
Initial Cost to Partnerships        
Land 2,362,596      
Cost Capitalized Subsequent to Acquisition        
Improvements, Net of retirements 267,785      
Gross Amount at Which Carried at Close of Period        
Land 2,362,596      
Building Improvements 4,881,770      
Totals 7,244,366      
Accumulated Depreciation 1,290,268      
Hamilton Cypress LLC Commercial-1031 Exchange Brookline, Massachusetts | Buildings and improvements        
Initial Cost to Partnerships        
Building Improvements 4,613,985      
Hamilton Green Apartments Residential Apartments Andover, Massachusetts        
Real estate and accumulated depreciation        
Encumbrances (First Mortgages) 37,171,505      
Initial Cost to Partnerships        
Land 16,054,336      
Cost Capitalized Subsequent to Acquisition        
Improvements, Net of retirements 314,568      
Gross Amount at Which Carried at Close of Period        
Land 15,385,792      
Building Improvements 45,777,550      
Totals 61,163,342      
Accumulated Depreciation 11,906,360      
Hamilton Green Apartments Residential Apartments Andover, Massachusetts | Buildings and improvements        
Initial Cost to Partnerships        
Building Improvements 44,794,438      
Hamilton Linewt LLC Commercial-1031 Exchange Newton, Massachusetts        
Initial Cost to Partnerships        
Land 884,042      
Cost Capitalized Subsequent to Acquisition        
Improvements, Net of retirements 62,608      
Gross Amount at Which Carried at Close of Period        
Land 884,042      
Building Improvements 2,714,735      
Totals 3,598,777      
Accumulated Depreciation 635,673      
Hamilton Linewt LLC Commercial-1031 Exchange Newton, Massachusetts | Buildings and improvements        
Initial Cost to Partnerships        
Building Improvements 2,652,127      
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      
Cost Capitalized Subsequent to Acquisition        
Improvements, Net of retirements 3,066,647      
Gross Amount at Which Carried at Close of Period        
Land 2,175,000      
Building Improvements 15,391,647      
Totals 17,566,647      
Accumulated Depreciation 9,225,149      
Hamilton Oaks Associates LLC Residential Apartments Brockton, Massachusetts | Buildings and improvements        
Initial Cost to Partnerships        
Building Improvements 12,325,000      
Highland Street Apartments, L.P. Residential Apartments Lowell, Massachusetts        
Real estate and accumulated depreciation        
Encumbrances (First Mortgages) 1,050,000      
Initial Cost to Partnerships        
Land 156,000      
Cost Capitalized Subsequent to Acquisition        
Improvements, Net of retirements 296,725      
Gross Amount at Which Carried at Close of Period        
Land 156,000      
Building Improvements 930,810      
Totals 1,086,810      
Accumulated Depreciation 630,619      
Highland Street Apartments, L.P. Residential Apartments Lowell, Massachusetts | Buildings and improvements        
Initial Cost to Partnerships        
Building Improvements 634,085      
Linhart L.P. Residential/Commercial Newton, Massachusetts        
Initial Cost to Partnerships        
Land 385,000      
Cost Capitalized Subsequent to Acquisition        
Improvements, Net of retirements 1,467,584      
Gross Amount at Which Carried at Close of Period        
Land 385,000      
Building Improvements 3,007,584      
Totals 3,392,584      
Accumulated Depreciation 2,148,185      
Linhart L.P. Residential/Commercial Newton, Massachusetts | Buildings and improvements        
Initial Cost to Partnerships        
Building Improvements 1,540,000      
NERA Dean St. Associates LLC Residential Apartments Norwood, Massachusetts        
Real estate and accumulated depreciation        
Encumbrances (First Mortgages) 5,687,000      
Initial Cost to Partnerships        
Land 1,512,000      
Cost Capitalized Subsequent to Acquisition        
Improvements, Net of retirements 1,066,249      
Gross Amount at Which Carried at Close of Period        
Land 1,512,000      
Building Improvements 6,767,729      
Totals 8,279,729      
Accumulated Depreciation 3,420,061      
NERA Dean St. Associates LLC Residential Apartments Norwood, Massachusetts | Buildings and improvements        
Initial Cost to Partnerships        
Building Improvements 5,701,480      
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      
Cost Capitalized Subsequent to Acquisition        
Improvements, Net of retirements 2,336,390      
Gross Amount at Which Carried at Close of Period        
Land 936,000      
Building Improvements 6,098,403      
Totals 7,034,403      
Accumulated Depreciation 4,020,053      
North Beacon 140 L.P. Residential Units Boston, Massachusetts | Buildings and improvements        
Initial Cost to Partnerships        
Building Improvements 3,762,013      
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      
Cost Capitalized Subsequent to Acquisition        
Improvements, Net of retirements 1,222,733      
Gross Amount at Which Carried at Close of Period        
Land 46,181      
Building Improvements 2,101,056      
Totals 2,147,237      
Accumulated Depreciation 1,391,338      
Olde English Apartments L.P. Residential Apartments Lowell, Massachusetts | Buildings and improvements        
Initial Cost to Partnerships        
Building Improvements 878,323      
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      
Cost Capitalized Subsequent to Acquisition        
Improvements, Net of retirements 3,367,174      
Gross Amount at Which Carried at Close of Period        
Land 1,200,000      
Building Improvements 8,177,778      
Totals 9,377,778      
Accumulated Depreciation 5,135,322      
Redwood Hills L.P. Residential Units Worcester, Massachusetts | Buildings and improvements        
Initial Cost to Partnerships        
Building Improvements 4,810,604      
Residences at Captain Parkers LLC Residential Apartments Lexington, Massachusetts        
Real estate and accumulated depreciation        
Encumbrances (First Mortgages) 20,071,000      
Initial Cost to Partnerships        
Land 6,247,153      
Cost Capitalized Subsequent to Acquisition        
Improvements, Net of retirements 31,924,288      
Gross Amount at Which Carried at Close of Period        
Land 6,247,153      
Building Improvements 25,677,135      
Totals 31,924,288      
Accumulated Depreciation 1,749,091      
Residences at Captain Parkers LLC Residential Apartments Lexington, Massachusetts | Buildings and improvements        
Initial Cost to Partnerships        
Building Improvements 24,954,777      
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      
Cost Capitalized Subsequent to Acquisition        
Improvements, Net of retirements 1,026,791      
Gross Amount at Which Carried at Close of Period        
Land 72,525      
Building Improvements 1,614,568      
Totals 1,687,093      
Accumulated Depreciation 816,449      
River Drive L.P. Residential Apartments Danvers, Massachusetts | Buildings and improvements        
Initial Cost to Partnerships        
Building Improvements 587,777      
Riverside Apartments Condominium Units Massachusetts        
Initial Cost to Partnerships        
Land 23,346      
Cost Capitalized Subsequent to Acquisition        
Improvements, Net of retirements 67,767      
Gross Amount at Which Carried at Close of Period        
Land 23,346      
Building Improvements 258,574      
Totals 281,920      
Accumulated Depreciation 213,902      
Riverside Apartments Condominium Units Massachusetts | Buildings and improvements        
Initial Cost to Partnerships        
Building Improvements 190,807      
School St Assoc LLC Residential Apartments Framingham, Massachusetts        
Real estate and accumulated depreciation        
Encumbrances (First Mortgages) 14,823,892      
Initial Cost to Partnerships        
Land 4,686,728      
Cost Capitalized Subsequent to Acquisition        
Improvements, Net of retirements (928,816)      
Gross Amount at Which Carried at Close of Period        
Land 4,686,728      
Building Improvements 17,818,095      
Totals 22,504,824      
Accumulated Depreciation 8,700,765      
School St Assoc LLC Residential Apartments Framingham, Massachusetts | Buildings and improvements        
Initial Cost to Partnerships        
Building Improvements 18,746,911      
WRF Associates LLC Strip Mall Framingham, Massachusetts        
Real estate and accumulated depreciation        
Encumbrances (First Mortgages) 6,000,000      
Initial Cost to Partnerships        
Land 3,280,000      
Cost Capitalized Subsequent to Acquisition        
Improvements, Net of retirements 86,202      
Gross Amount at Which Carried at Close of Period        
Land 3,280,000      
Building Improvements 5,006,202      
Totals 8,286,202      
Accumulated Depreciation 2,903,034      
WRF Associates LLC Strip Mall Framingham, Massachusetts | Buildings and improvements        
Initial Cost to Partnerships        
Building Improvements 4,920,000      
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      
Cost Capitalized Subsequent to Acquisition        
Improvements, Net of retirements 2,038,505      
Gross Amount at Which Carried at Close of Period        
Land 1,335,000      
Building Improvements 9,604,006      
Totals 10,939,006      
Accumulated Depreciation 5,689,418      
WCB Associates LLC Residential Apartments Brockton, Massachusetts | Buildings and improvements        
Initial Cost to Partnerships        
Building Improvements 7,565,501      
Westgate Apartments Residential Units Burlington Massachusetts Member        
Real estate and accumulated depreciation        
Encumbrances (First Mortgages) 2,500,000      
Initial Cost to Partnerships        
Land 44,965      
Cost Capitalized Subsequent to Acquisition        
Improvements, Net of retirements 238,184      
Gross Amount at Which Carried at Close of Period        
Land 44,965      
Building Improvements 4,716,871      
Totals 4,761,836      
Accumulated Depreciation 2,155,051      
Westgate Apartments Residential Units Burlington Massachusetts Member | Buildings and improvements        
Initial Cost to Partnerships        
Building Improvements 4,478,687      
Westgate Apartments LLC Residential Apartments Woburn, Massachusetts        
Real estate and accumulated depreciation        
Encumbrances (First Mortgages) 15,700,000      
Initial Cost to Partnerships        
Land 461,300      
Cost Capitalized Subsequent to Acquisition        
Improvements, Net of retirements 7,982,728      
Gross Amount at Which Carried at Close of Period        
Land 417,107      
Building Improvements 10,407,364      
Totals 10,824,471      
Accumulated Depreciation 6,264,096      
Westgate Apartments LLC Residential Apartments Woburn, Massachusetts | Buildings and improvements        
Initial Cost to Partnerships        
Building Improvements $ 2,424,636