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RENTAL PROPERTIES - Real Estate Detail (Details) - USD ($)
12 Months Ended
Dec. 31, 2018
Dec. 31, 2017
Dec. 31, 2016
Dec. 31, 2015
Real estate and accumulated depreciation        
Encumbrances (First Mortgages) $ 253,711,194      
Initial Cost to Partnerships        
Land 63,950,775      
Cost Capitalized Subsequent to Acquisition        
Improvements, Net of retirements 35,815,591      
Gross Amount at Which Carried at Close of Period        
Land 63,950,775      
Building Improvements 273,951,633      
Totals 337,902,411 $ 311,951,597 $ 263,659,293 $ 261,276,898
Accumulated Depreciation 107,391,148 $ 104,797,803 $ 94,196,482 $ 84,579,584
Buildings and improvements        
Initial Cost to Partnerships        
Building Improvements $ 238,136,042      
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) $ 38,303,055      
Initial Cost to Partnerships        
Land 2,112,000      
Cost Capitalized Subsequent to Acquisition        
Improvements, Net of retirements 9,092,105      
Gross Amount at Which Carried at Close of Period        
Land 2,112,000      
Building Improvements 17,685,214      
Totals 19,797,214      
Accumulated Depreciation $ 12,755,764      
Estimated useful lives 3 years      
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) 2,449,146      
Initial Cost to Partnerships        
Land 684,000      
Cost Capitalized Subsequent to Acquisition        
Improvements, Net of retirements 432,470      
Gross Amount at Which Carried at Close of Period        
Land 684,000      
Building Improvements 3,548,470      
Totals 4,232,470      
Accumulated Depreciation $ 2,303,052      
Estimated useful lives 3 years      
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 1,643,458      
Gross Amount at Which Carried at Close of Period        
Land 177,610      
Building Improvements 3,121,817      
Totals 3,299,427      
Accumulated Depreciation $ 2,289,823      
Estimated useful lives 3 years      
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 1,151,109      
Gross Amount at Which Carried at Close of Period        
Land 342,000      
Building Improvements 2,518,778      
Totals 2,860,778      
Accumulated Depreciation $ 1,872,703      
Estimated useful lives 3 years      
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 4,016,797      
Gross Amount at Which Carried at Close of Period        
Land 1,410,000      
Building Improvements 9,681,613      
Totals 11,091,613      
Accumulated Depreciation $ 6,313,509      
Estimated useful lives 3 years      
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 1,361,625      
Gross Amount at Which Carried at Close of Period        
Land 91,400      
Building Improvements 2,101,985      
Totals 2,193,385      
Accumulated Depreciation $ 1,304,598      
Estimated useful lives 3 years      
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) 4,358,279      
Initial Cost to Partnerships        
Land 1,341,737      
Cost Capitalized Subsequent to Acquisition        
Improvements, Net of retirements 135,799      
Gross Amount at Which Carried at Close of Period        
Land 1,341,737      
Building Improvements 8,593,296      
Totals 9,935,033      
Accumulated Depreciation $ 2,635,081      
Estimated useful lives 3 years      
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 36,319      
Gross Amount at Which Carried at Close of Period        
Land 2,362,596      
Building Improvements 4,650,304      
Totals 7,012,900      
Accumulated Depreciation $ 1,423,342      
Estimated useful lives 3 years      
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) 35,910,042      
Initial Cost to Partnerships        
Land 16,054,336      
Cost Capitalized Subsequent to Acquisition        
Improvements, Net of retirements (8,265,823)      
Gross Amount at Which Carried at Close of Period        
Land 16,054,336      
Building Improvements 36,528,615      
Totals 52,582,951      
Accumulated Depreciation $ 9,142,815      
Estimated useful lives 3 years      
Hamilton Green Apartments Residential Apartments Andover, Massachusetts | Buildings and improvements        
Initial Cost to Partnerships        
Building Improvements $ 44,794,438      
Hamilton Highlands LLC Residential Needham Massachusetts [Member]        
Real estate and accumulated depreciation        
Encumbrances (First Mortgages) 20,829,315      
Initial Cost to Partnerships        
Land 6,815,522      
Cost Capitalized Subsequent to Acquisition        
Improvements, Net of retirements 302,384      
Gross Amount at Which Carried at Close of Period        
Land 6,815,522      
Building Improvements 27,564,471      
Totals 34,379,993      
Accumulated Depreciation $ 1,248,735      
Estimated useful lives 3 years      
Hamilton Highlands LLC Residential Needham Massachusetts [Member] | Buildings and improvements        
Initial Cost to Partnerships        
Building Improvements $ 27,262,087      
Hamilton Linewt LLC Commercial-1031 Exchange Newton, Massachusetts        
Initial Cost to Partnerships        
Land 884,042      
Cost Capitalized Subsequent to Acquisition        
Improvements, Net of retirements 138,904      
Gross Amount at Which Carried at Close of Period        
Land 884,042      
Building Improvements 2,791,031      
Totals 3,675,073      
Accumulated Depreciation $ 780,407      
Estimated useful lives 3 years      
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 3,316,818      
Gross Amount at Which Carried at Close of Period        
Land 2,175,000      
Building Improvements 15,641,818      
Totals 17,816,818      
Accumulated Depreciation $ 10,333,004      
Estimated useful lives 3 years      
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 344,651      
Gross Amount at Which Carried at Close of Period        
Land 156,000      
Building Improvements 978,736      
Totals 1,134,736      
Accumulated Depreciation $ 662,712      
Estimated useful lives 3 years      
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 1,608,452      
Gross Amount at Which Carried at Close of Period        
Land 385,000      
Building Improvements 3,148,452      
Totals 3,533,452      
Accumulated Depreciation $ 2,364,279      
Estimated useful lives 3 years      
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 1,077,782      
Gross Amount at Which Carried at Close of Period        
Land 1,512,000      
Building Improvements 6,779,262      
Totals 8,291,262      
Accumulated Depreciation $ 3,963,672      
Estimated useful lives 3 years      
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 2,385,904      
Gross Amount at Which Carried at Close of Period        
Land 936,000      
Building Improvements 6,147,917      
Totals 7,083,917      
Accumulated Depreciation $ 4,568,754      
Estimated useful lives 3 years      
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 951,975      
Gross Amount at Which Carried at Close of Period        
Land 46,181      
Building Improvements 1,830,298      
Totals 1,876,479      
Accumulated Depreciation $ 1,275,870      
Estimated useful lives 3 years      
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 4,582,731      
Gross Amount at Which Carried at Close of Period        
Land 1,200,000      
Building Improvements 9,393,335      
Totals 10,593,335      
Accumulated Depreciation $ 6,018,415      
Estimated useful lives 3 years      
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 1,136,881      
Gross Amount at Which Carried at Close of Period        
Land 6,247,153      
Building Improvements 26,091,658      
Totals 32,338,811      
Accumulated Depreciation $ 4,591,926      
Estimated useful lives 3 years      
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 978,012      
Gross Amount at Which Carried at Close of Period        
Land 72,525      
Building Improvements 1,565,789      
Totals 1,638,314      
Accumulated Depreciation $ 841,906      
Estimated useful lives 3 years      
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 89,693      
Gross Amount at Which Carried at Close of Period        
Land 23,346      
Building Improvements 280,500      
Totals 303,846      
Accumulated Depreciation $ 236,775      
Estimated useful lives 3 years      
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) 14,264,674      
Initial Cost to Partnerships        
Land 4,686,728      
Cost Capitalized Subsequent to Acquisition        
Improvements, Net of retirements (591,809)      
Gross Amount at Which Carried at Close of Period        
Land 4,686,728      
Building Improvements 18,155,102      
Totals 22,841,830      
Accumulated Depreciation $ 9,786,476      
Estimated useful lives 3 years      
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) 6,083,683      
Initial Cost to Partnerships        
Land 3,280,000      
Cost Capitalized Subsequent to Acquisition        
Improvements, Net of retirements 72,337      
Gross Amount at Which Carried at Close of Period        
Land 3,280,000      
Building Improvements 4,992,337      
Totals 8,272,337      
Accumulated Depreciation $ 3,230,828      
Estimated useful lives 3 years      
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 2,420,595      
Gross Amount at Which Carried at Close of Period        
Land 1,335,000      
Building Improvements 9,986,096      
Totals 11,321,096      
Accumulated Depreciation $ 6,567,275      
Estimated useful lives 3 years      
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 247,604      
Gross Amount at Which Carried at Close of Period        
Land 44,965      
Building Improvements 4,726,291      
Totals 4,771,256      
Accumulated Depreciation $ 2,503,776      
Estimated useful lives 3 years      
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 6,378,400      
Gross Amount at Which Carried at Close of Period        
Land 461,300      
Building Improvements 8,803,036      
Totals 9,264,336      
Accumulated Depreciation $ 5,277,436      
Estimated useful lives 3 years      
Westgate Apartments LLC Residential Apartments Woburn, Massachusetts | Buildings and improvements        
Initial Cost to Partnerships        
Building Improvements $ 2,424,636      
Woodland Park Apartments LLC Newton Massachusetts        
Real estate and accumulated depreciation        
Encumbrances (First Mortgages) 22,250,000      
Initial Cost to Partnerships        
Land 9,114,334      
Cost Capitalized Subsequent to Acquisition        
Improvements, Net of retirements 770,418      
Gross Amount at Which Carried at Close of Period        
Land 9,114,334      
Building Improvements 36,645,412      
Totals 45,759,746      
Accumulated Depreciation $ 3,098,215      
Estimated useful lives 3 years      
Woodland Park Apartments LLC Newton Massachusetts | Buildings and improvements        
Initial Cost to Partnerships        
Building Improvements $ 35,874,994