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RENTAL PROPERTIES - Real Estate Detail (Details) - USD ($)
12 Months Ended
Dec. 31, 2020
Dec. 31, 2019
Dec. 31, 2018
Dec. 31, 2016
Real estate and accumulated depreciation        
Encumbrances (First Mortgages) $ 284,789,713      
Initial Cost to Partnerships        
Land 75,124,253      
Cost Capitalized Subsequent to Acquisition        
Improvements, Net of retirements 40,519,055      
Gross Amount at Which Carried at Close of Period        
Land 75,280,781      
Building Improvements 323,349,009      
Totals 398,629,793 $ 398,554,000 $ 337,902,411 $ 311,951,597
Accumulated Depreciation 134,019,906 $ 120,190,012 $ 107,391,148 $ 104,797,803
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) $ 36,718,252      
Initial Cost to Partnerships        
Land 2,112,000      
Cost Capitalized Subsequent to Acquisition        
Improvements, Net of retirements 9,854,811      
Gross Amount at Which Carried at Close of Period        
Land 2,268,528      
Building Improvements 18,447,920      
Totals 20,716,448      
Accumulated Depreciation 14,573,600      
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) 6,175,000      
Initial Cost to Partnerships        
Land 684,000      
Cost Capitalized Subsequent to Acquisition        
Improvements, Net of retirements 410,411      
Gross Amount at Which Carried at Close of Period        
Land 684,000      
Building Improvements 3,526,411      
Totals 4,210,411      
Accumulated Depreciation 2,553,664      
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 1,623,654      
Gross Amount at Which Carried at Close of Period        
Land 177,610      
Building Improvements 3,102,013      
Totals 3,279,623      
Accumulated Depreciation 2,408,585      
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 1,028,517      
Gross Amount at Which Carried at Close of Period        
Land 342,000      
Building Improvements 2,396,186      
Totals 2,738,186      
Accumulated Depreciation 1,962,058      
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 4,216,314      
Gross Amount at Which Carried at Close of Period        
Land 1,410,000      
Building Improvements 9,881,130      
Totals 11,291,130      
Accumulated Depreciation 7,080,447      
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 1,433,566      
Gross Amount at Which Carried at Close of Period        
Land 91,400      
Building Improvements 2,173,926      
Totals 2,265,326      
Accumulated Depreciation 1,452,365      
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) 4,139,001      
Initial Cost to Partnerships        
Land 1,341,737      
Cost Capitalized Subsequent to Acquisition        
Improvements, Net of retirements 99,234      
Gross Amount at Which Carried at Close of Period        
Land 1,341,737      
Building Improvements 8,556,731      
Totals 9,898,468      
Accumulated Depreciation 3,308,558      
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 (3,066)      
Gross Amount at Which Carried at Close of Period        
Land 2,362,596      
Building Improvements 4,610,919      
Totals 6,973,515      
Accumulated Depreciation 1,575,736      
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) 34,525,332      
Initial Cost to Partnerships        
Land 16,054,336      
Cost Capitalized Subsequent to Acquisition        
Improvements, Net of retirements (8,407,249)      
Gross Amount at Which Carried at Close of Period        
Land 16,054,336      
Building Improvements 36,387,189      
Totals 52,441,525      
Accumulated Depreciation 12,108,718      
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) 20,293,723      
Initial Cost to Partnerships        
Land 6,815,522      
Cost Capitalized Subsequent to Acquisition        
Improvements, Net of retirements 610,019      
Gross Amount at Which Carried at Close of Period        
Land 6,815,522      
Building Improvements 27,872,106      
Totals 34,687,628      
Accumulated Depreciation 4,700,854      
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 915,144      
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 3,796,076      
Gross Amount at Which Carried at Close of Period        
Land 2,175,000      
Building Improvements 16,121,076      
Totals 18,296,076      
Accumulated Depreciation 11,851,707      
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 347,107      
Gross Amount at Which Carried at Close of Period        
Land 156,000      
Building Improvements 981,192      
Totals 1,137,192      
Accumulated Depreciation 730,034      
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 1,637,532      
Gross Amount at Which Carried at Close of Period        
Land 385,000      
Building Improvements 3,177,532      
Totals 3,562,532      
Accumulated Depreciation 2,607,882      
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 2,603,900      
Gross Amount at Which Carried at Close of Period        
Land 9,798,478      
Building Improvements 46,172,812      
Totals 55,971,290      
Accumulated Depreciation 2,945,578      
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 17,280      
Gross Amount at Which Carried at Close of Period        
Land 1,375,000      
Building Improvements 1,142,280      
Totals 2,517,280      
Accumulated Depreciation 42,150      
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 1,148,594      
Gross Amount at Which Carried at Close of Period        
Land 1,512,000      
Building Improvements 6,850,074      
Totals 8,362,074      
Accumulated Depreciation 4,544,786      
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 2,524,593      
Gross Amount at Which Carried at Close of Period        
Land 936,000      
Building Improvements 6,286,606      
Totals 7,222,606      
Accumulated Depreciation 5,174,097      
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 980,124      
Gross Amount at Which Carried at Close of Period        
Land 46,181      
Building Improvements 1,858,447      
Totals 1,904,628      
Accumulated Depreciation 1,348,781      
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 4,922,230      
Gross Amount at Which Carried at Close of Period        
Land 1,200,000      
Building Improvements 9,732,834      
Totals 10,932,834      
Accumulated Depreciation 6,874,442      
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 630,086      
Gross Amount at Which Carried at Close of Period        
Land 6,247,153      
Building Improvements 25,584,863      
Totals 31,832,016      
Accumulated Depreciation 5,874,896      
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 1,047,213      
Gross Amount at Which Carried at Close of Period        
Land 72,525      
Building Improvements 1,634,990      
Totals 1,707,515      
Accumulated Depreciation 969,388      
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 122,173      
Gross Amount at Which Carried at Close of Period        
Land 23,346      
Building Improvements 312,980      
Totals 336,326      
Accumulated Depreciation 253,659      
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) 13,662,721      
Initial Cost to Partnerships        
Land 4,686,728      
Cost Capitalized Subsequent to Acquisition        
Improvements, Net of retirements (257,413)      
Gross Amount at Which Carried at Close of Period        
Land 4,686,728      
Building Improvements 18,489,498      
Totals 23,176,226      
Accumulated Depreciation 11,353,669      
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 3,568,520      
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 2,347,295      
Gross Amount at Which Carried at Close of Period        
Land 1,335,000      
Building Improvements 9,912,796      
Totals 11,247,796      
Accumulated Depreciation 7,340,602      
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 279,767      
Gross Amount at Which Carried at Close of Period        
Land 44,965      
Building Improvements 4,758,454      
Totals 4,803,419      
Accumulated Depreciation 2,864,555      
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 6,314,899      
Gross Amount at Which Carried at Close of Period        
Land 461,300      
Building Improvements 8,739,535      
Totals 9,200,835      
Accumulated Depreciation 5,726,798      
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 984,437      
Gross Amount at Which Carried at Close of Period        
Land 9,114,334      
Building Improvements 36,859,431      
Totals 45,973,765      
Accumulated Depreciation 7,308,633      
Woodland Park Apartments LLC Newton Massachusetts | Buildings and improvements        
Initial Cost to Partnerships        
Building Improvements $ 35,874,994