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RENTAL PROPERTIES - Real Estate Detail (Details) - USD ($)
12 Months Ended
Dec. 31, 2019
Dec. 31, 2018
Dec. 31, 2017
Dec. 31, 2016
Real estate and accumulated depreciation        
Encumbrances (First Mortgages) $ 283,219,855      
Initial Cost to Partnerships        
Land 75,124,253      
Cost Capitalized Subsequent to Acquisition        
Improvements, Net of retirements 40,599,790      
Gross Amount at Which Carried at Close of Period        
Land 75,124,253      
Building Improvements 323,429,744      
Totals 398,554,000 $ 337,902,411 $ 311,951,597 $ 263,659,293
Accumulated Depreciation 120,190,012 $ 107,391,148 $ 104,797,803 $ 94,196,482
Buildings and improvements        
Initial Cost to Partnerships        
Building Improvements $ 282,829,954      
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) $ 37,526,355      
Initial Cost to Partnerships        
Land 2,112,000      
Cost Capitalized Subsequent to Acquisition        
Improvements, Net of retirements 9,472,008      
Gross Amount at Which Carried at Close of Period        
Land 2,112,000      
Building Improvements 18,065,117      
Totals 20,177,117      
Accumulated Depreciation 13,711,733      
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) 2,393,123      
Initial Cost to Partnerships        
Land 684,000      
Cost Capitalized Subsequent to Acquisition        
Improvements, Net of retirements 434,650      
Gross Amount at Which Carried at Close of Period        
Land 684,000      
Building Improvements 3,550,650      
Totals 4,234,650      
Accumulated Depreciation 2,437,790      
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 1,630,368      
Gross Amount at Which Carried at Close of Period        
Land 177,610      
Building Improvements 3,108,727      
Totals 3,286,337      
Accumulated Depreciation 2,343,274      
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 1,032,076      
Gross Amount at Which Carried at Close of Period        
Land 342,000      
Building Improvements 2,399,745      
Totals 2,741,745      
Accumulated Depreciation 1,881,160      
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 4,080,451      
Gross Amount at Which Carried at Close of Period        
Land 1,410,000      
Building Improvements 9,745,267      
Totals 11,155,267      
Accumulated Depreciation 6,793,741      
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 1,455,692      
Gross Amount at Which Carried at Close of Period        
Land 91,400      
Building Improvements 2,196,052      
Totals 2,287,452      
Accumulated Depreciation 1,416,671      
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) 4,251,347      
Initial Cost to Partnerships        
Land 1,341,737      
Cost Capitalized Subsequent to Acquisition        
Improvements, Net of retirements 137,011      
Gross Amount at Which Carried at Close of Period        
Land 1,341,737      
Building Improvements 8,594,508      
Totals 9,936,245      
Accumulated Depreciation 2,993,941      
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 (15,711)      
Gross Amount at Which Carried at Close of Period        
Land 2,362,596      
Building Improvements 4,598,274      
Totals 6,960,870      
Accumulated Depreciation 1,436,449      
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) 35,233,819      
Initial Cost to Partnerships        
Land 16,054,336      
Cost Capitalized Subsequent to Acquisition        
Improvements, Net of retirements (8,468,758)      
Gross Amount at Which Carried at Close of Period        
Land 16,054,336      
Building Improvements 36,325,680      
Totals 52,380,016      
Accumulated Depreciation 10,519,175      
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) 20,570,836      
Initial Cost to Partnerships        
Land 6,815,522      
Cost Capitalized Subsequent to Acquisition        
Improvements, Net of retirements 483,597      
Gross Amount at Which Carried at Close of Period        
Land 6,815,522      
Building Improvements 27,745,684      
Totals 34,561,206      
Accumulated Depreciation 2,961,729      
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 134,614      
Gross Amount at Which Carried at Close of Period        
Land 884,042      
Building Improvements 2,786,741      
Totals 3,670,783      
Accumulated Depreciation 842,583      
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 3,690,689      
Gross Amount at Which Carried at Close of Period        
Land 2,175,000      
Building Improvements 16,015,689      
Totals 18,190,689      
Accumulated Depreciation 11,136,328      
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 346,681      
Gross Amount at Which Carried at Close of Period        
Land 156,000      
Building Improvements 980,766      
Totals 1,136,766      
Accumulated Depreciation 699,783      
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 1,613,782      
Gross Amount at Which Carried at Close of Period        
Land 385,000      
Building Improvements 3,153,782      
Totals 3,538,782      
Accumulated Depreciation 2,493,281      
Linhart L.P. Residential/Commercial Newton, Massachusetts | Buildings and improvements        
Initial Cost to Partnerships        
Building Improvements 1,540,000      
Mill Street Gardens Residential Apartments Woburn Massachusetts        
Real estate and accumulated depreciation        
Encumbrances (First Mortgages) 31,000,000      
Initial Cost to Partnerships        
Land 9,798,478      
Cost Capitalized Subsequent to Acquisition        
Improvements, Net of retirements 2,500,000      
Gross Amount at Which Carried at Close of Period        
Land 9,798,478      
Building Improvements 46,068,912      
Totals 55,867,390      
Accumulated Depreciation 84,419      
Mill Street Gardens Residential Apartments Woburn Massachusetts | Buildings and improvements        
Initial Cost to Partnerships        
Building Improvements 43,568,912      
Mill Street Development Woburn Massachusetts        
Initial Cost to Partnerships        
Land 1,375,000      
Cost Capitalized Subsequent to Acquisition        
Improvements, Net of retirements 1,875      
Gross Amount at Which Carried at Close of Period        
Land 1,375,000      
Building Improvements 1,126,875      
Totals 2,501,875      
Accumulated Depreciation 1,211      
Mill Street Development Woburn Massachusetts | Buildings and improvements        
Initial Cost to Partnerships        
Building Improvements 1,125,000      
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 1,144,138      
Gross Amount at Which Carried at Close of Period        
Land 1,512,000      
Building Improvements 6,845,618      
Totals 8,357,618      
Accumulated Depreciation 4,280,075      
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 2,516,151      
Gross Amount at Which Carried at Close of Period        
Land 936,000      
Building Improvements 6,278,164      
Totals 7,214,164      
Accumulated Depreciation 4,899,010      
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 926,901      
Gross Amount at Which Carried at Close of Period        
Land 46,181      
Building Improvements 1,805,224      
Totals 1,851,405      
Accumulated Depreciation 1,286,893      
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 4,787,863      
Gross Amount at Which Carried at Close of Period        
Land 1,200,000      
Building Improvements 9,598,467      
Totals 10,798,467      
Accumulated Depreciation 6,443,200      
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) 20,750,000      
Initial Cost to Partnerships        
Land 6,247,153      
Cost Capitalized Subsequent to Acquisition        
Improvements, Net of retirements 2,015,170      
Gross Amount at Which Carried at Close of Period        
Land 6,247,153      
Building Improvements 26,969,947      
Totals 33,217,100      
Accumulated Depreciation 6,071,499      
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 1,032,211      
Gross Amount at Which Carried at Close of Period        
Land 72,525      
Building Improvements 1,619,988      
Totals 1,692,513      
Accumulated Depreciation 913,256      
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 96,682      
Gross Amount at Which Carried at Close of Period        
Land 23,346      
Building Improvements 287,489      
Totals 310,835      
Accumulated Depreciation 248,364      
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) 13,968,691      
Initial Cost to Partnerships        
Land 4,686,728      
Cost Capitalized Subsequent to Acquisition        
Improvements, Net of retirements (369,769)      
Gross Amount at Which Carried at Close of Period        
Land 4,686,728      
Building Improvements 18,377,142      
Totals 23,063,870      
Accumulated Depreciation 10,582,758      
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) 6,083,684      
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 3,399,768      
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 2,493,490      
Gross Amount at Which Carried at Close of Period        
Land 1,335,000      
Building Improvements 10,058,991      
Totals 11,393,991      
Accumulated Depreciation 7,064,497      
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 269,798      
Gross Amount at Which Carried at Close of Period        
Land 44,965      
Building Improvements 4,748,485      
Totals 4,793,450      
Accumulated Depreciation 2,686,999      
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 6,201,555      
Gross Amount at Which Carried at Close of Period        
Land 461,300      
Building Improvements 8,626,191      
Totals 9,087,491      
Accumulated Depreciation 5,366,389      
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 884,238      
Gross Amount at Which Carried at Close of Period        
Land 9,114,334      
Building Improvements 36,759,232      
Totals 45,873,566      
Accumulated Depreciation 5,194,036      
Woodland Park Apartments LLC Newton Massachusetts | Buildings and improvements        
Initial Cost to Partnerships        
Building Improvements $ 35,874,994