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RENTAL PROPERTIES - Real Estate Detail (Details) - USD ($)
12 Months Ended
Dec. 31, 2021
Dec. 31, 2020
Dec. 31, 2019
Dec. 31, 2016
Real estate and accumulated depreciation        
Encumbrances (First Mortgages) $ 373,190,322      
Initial Cost to Partnerships        
Land 75,124,253      
Cost Capitalized Subsequent to Acquisition        
Improvements, Net of retirements 42,477,504      
Gross Amount at Which Carried at Close of Period        
Land 75,280,781      
Building Improvements 325,307,458      
Totals 400,588,242 $ 398,629,793 $ 398,554,000 $ 337,902,411
Accumulated Depreciation 149,233,040 $ 134,019,906 $ 120,190,012 $ 107,391,148
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) $ 35,877,479      
Initial Cost to Partnerships        
Land 2,112,000      
Cost Capitalized Subsequent to Acquisition        
Improvements, Net of retirements 10,320,968      
Gross Amount at Which Carried at Close of Period        
Land 2,268,528      
Building Improvements 18,914,077      
Totals 21,182,605      
Accumulated Depreciation 15,426,451      
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 411,502      
Gross Amount at Which Carried at Close of Period        
Land 684,000      
Building Improvements 3,527,502      
Totals 4,211,502      
Accumulated Depreciation 2,688,358      
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) 11,214,000      
Initial Cost to Partnerships        
Land 177,610      
Cost Capitalized Subsequent to Acquisition        
Improvements, Net of retirements 1,590,269      
Gross Amount at Which Carried at Close of Period        
Land 177,610      
Building Improvements 3,068,628      
Totals 3,246,238      
Accumulated Depreciation 2,444,383      
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) 5,440,000      
Initial Cost to Partnerships        
Land 342,000      
Cost Capitalized Subsequent to Acquisition        
Improvements, Net of retirements 973,511      
Gross Amount at Which Carried at Close of Period        
Land 342,000      
Building Improvements 2,341,180      
Totals 2,683,180      
Accumulated Depreciation 1,991,634      
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) 32,325,000      
Initial Cost to Partnerships        
Land 1,410,000      
Cost Capitalized Subsequent to Acquisition        
Improvements, Net of retirements 4,296,087      
Gross Amount at Which Carried at Close of Period        
Land 1,410,000      
Building Improvements 9,960,903      
Totals 11,370,903      
Accumulated Depreciation 7,566,432      
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) 8,190,000      
Initial Cost to Partnerships        
Land 91,400      
Cost Capitalized Subsequent to Acquisition        
Improvements, Net of retirements 1,451,297      
Gross Amount at Which Carried at Close of Period        
Land 91,400      
Building Improvements 2,191,657      
Totals 2,283,057      
Accumulated Depreciation 1,542,613      
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) 4,020,965      
Initial Cost to Partnerships        
Land 1,341,737      
Cost Capitalized Subsequent to Acquisition        
Improvements, Net of retirements 130,841      
Gross Amount at Which Carried at Close of Period        
Land 1,341,737      
Building Improvements 8,588,338      
Totals 9,930,075      
Accumulated Depreciation 3,656,897      
Hamilton Battle Green LLC Residential Apartments Lexington, Massachusetts | Buildings and improvements        
Initial Cost to Partnerships        
Building Improvements 8,457,497      
Hamilton Cypress LLC Commercial-1031Exchange Brookline, Massachusetts        
Initial Cost to Partnerships        
Land 2,362,596      
Cost Capitalized Subsequent to Acquisition        
Improvements, Net of retirements 19,392      
Gross Amount at Which Carried at Close of Period        
Land 2,362,596      
Building Improvements 4,633,377      
Totals 6,995,973      
Accumulated Depreciation 1,715,282      
Hamilton Cypress LLC Commercial-1031Exchange 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) 33,783,041      
Initial Cost to Partnerships        
Land 16,054,336      
Cost Capitalized Subsequent to Acquisition        
Improvements, Net of retirements (8,374,341)      
Gross Amount at Which Carried at Close of Period        
Land 16,054,336      
Building Improvements 36,420,097      
Totals 52,474,433      
Accumulated Depreciation 13,687,188      
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) 20,086,380      
Initial Cost to Partnerships        
Land 6,815,522      
Cost Capitalized Subsequent to Acquisition        
Improvements, Net of retirements 704,759      
Gross Amount at Which Carried at Close of Period        
Land 6,815,522      
Building Improvements 27,966,846      
Totals 34,782,368      
Accumulated Depreciation 6,453,152      
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 987,705      
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) 26,666,000      
Initial Cost to Partnerships        
Land 2,175,000      
Cost Capitalized Subsequent to Acquisition        
Improvements, Net of retirements 3,935,300      
Gross Amount at Which Carried at Close of Period        
Land 2,175,000      
Building Improvements 16,260,300      
Totals 18,435,300      
Accumulated Depreciation 12,488,092      
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) 3,960,000      
Initial Cost to Partnerships        
Land 156,000      
Cost Capitalized Subsequent to Acquisition        
Improvements, Net of retirements 390,383      
Gross Amount at Which Carried at Close of Period        
Land 156,000      
Building Improvements 1,024,468      
Totals 1,180,468      
Accumulated Depreciation 772,127      
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 1,817,632      
Gross Amount at Which Carried at Close of Period        
Land 385,000      
Building Improvements 3,357,632      
Totals 3,742,632      
Accumulated Depreciation 2,752,397      
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 2,702,946      
Gross Amount at Which Carried at Close of Period        
Land 9,798,478      
Building Improvements 46,271,858      
Totals 56,070,336      
Accumulated Depreciation 5,828,719      
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 83,090      
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 1,274,463      
Gross Amount at Which Carried at Close of Period        
Land 1,512,000      
Building Improvements 6,975,943      
Totals 8,487,943      
Accumulated Depreciation 4,819,975      
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) 12,683,000      
Initial Cost to Partnerships        
Land 936,000      
Cost Capitalized Subsequent to Acquisition        
Improvements, Net of retirements 2,538,548      
Gross Amount at Which Carried at Close of Period        
Land 936,000      
Building Improvements 6,300,561      
Totals 7,236,561      
Accumulated Depreciation 5,450,762      
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) 9,608,000      
Initial Cost to Partnerships        
Land 46,181      
Cost Capitalized Subsequent to Acquisition        
Improvements, Net of retirements 1,057,115      
Gross Amount at Which Carried at Close of Period        
Land 46,181      
Building Improvements 1,935,438      
Totals 1,981,619      
Accumulated Depreciation 1,395,205      
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) 17,105,000      
Initial Cost to Partnerships        
Land 1,200,000      
Cost Capitalized Subsequent to Acquisition        
Improvements, Net of retirements 5,188,284      
Gross Amount at Which Carried at Close of Period        
Land 1,200,000      
Building Improvements 9,998,888      
Totals 11,198,888      
Accumulated Depreciation 7,292,620      
Redwood Hills L.P. Residential Units Worcester, Massachusetts | Buildings and improvements        
Initial Cost to Partnerships        
Building Improvements 4,810,604      
Residences at CaptainParkers 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 545,146      
Gross Amount at Which Carried at Close of Period        
Land 6,247,153      
Building Improvements 25,499,923      
Totals 31,747,076      
Accumulated Depreciation 6,969,892      
Residences at CaptainParkers 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) 9,543,000      
Initial Cost to Partnerships        
Land 72,525      
Cost Capitalized Subsequent to Acquisition        
Improvements, Net of retirements 1,061,129      
Gross Amount at Which Carried at Close of Period        
Land 72,525      
Building Improvements 1,648,906      
Totals 1,721,431      
Accumulated Depreciation 1,018,631      
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 146,281      
Gross Amount at Which Carried at Close of Period        
Land 23,346      
Building Improvements 337,088      
Totals 360,434      
Accumulated Depreciation 265,663      
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) 13,343,384      
Initial Cost to Partnerships        
Land 4,686,728      
Cost Capitalized Subsequent to Acquisition        
Improvements, Net of retirements (327,390)      
Gross Amount at Which Carried at Close of Period        
Land 4,686,728      
Building Improvements 18,419,521      
Totals 23,106,249      
Accumulated Depreciation 11,938,523      
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) 6,017,073      
Initial Cost to Partnerships        
Land 3,280,000      
Cost Capitalized Subsequent to Acquisition        
Improvements, Net of retirements 81,477      
Gross Amount at Which Carried at Close of Period        
Land 3,280,000      
Building Improvements 5,001,477      
Totals 8,281,477      
Accumulated Depreciation 3,737,621      
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) 19,266,000      
Initial Cost to Partnerships        
Land 1,335,000      
Cost Capitalized Subsequent to Acquisition        
Improvements, Net of retirements 2,439,034      
Gross Amount at Which Carried at Close of Period        
Land 1,335,000      
Building Improvements 10,004,535      
Totals 11,339,535      
Accumulated Depreciation 7,717,406      
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 289,967      
Gross Amount at Which Carried at Close of Period        
Land 44,965      
Building Improvements 4,768,654      
Totals 4,813,619      
Accumulated Depreciation 3,042,020      
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 6,523,940      
Gross Amount at Which Carried at Close of Period        
Land 461,300      
Building Improvements 8,948,576      
Totals 9,409,876      
Accumulated Depreciation 6,059,988      
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 1,137,070      
Gross Amount at Which Carried at Close of Period        
Land 9,114,334      
Building Improvements 37,012,064      
Totals 46,126,398      
Accumulated Depreciation 9,440,214      
Woodland Park Apartments LLC Newton Massachusetts | Buildings and improvements        
Initial Cost to Partnerships        
Building Improvements $ 35,874,994