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RENTAL PROPERTIES - Real Estate Detail (Details) - USD ($)
12 Months Ended
Dec. 31, 2022
Dec. 31, 2021
Dec. 31, 2020
Dec. 31, 2019
Real estate and accumulated depreciation        
Encumbrances (First Mortgages) $ 414,125,232      
Initial Cost to Partnerships        
Land 75,124,253      
Cost Capitalized Subsequent to Acquisition        
Improvements, Net of retirements 42,593,173      
Gross Amount at Which Carried at Close of Period        
Land 75,280,781      
Building Improvements 325,423,127      
Totals 400,703,911 $ 400,588,242 $ 398,629,793 $ 398,554,000
Accumulated Depreciation 159,627,479 $ 149,233,040 $ 134,019,906 $ 120,190,012
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) $ 35,002,712      
Initial Cost to Partnerships        
Land 2,112,000      
Cost Capitalized Subsequent to Acquisition        
Improvements, Net of retirements 10,017,430      
Gross Amount at Which Carried at Close of Period        
Land 2,268,528      
Building Improvements 18,610,539      
Totals 20,879,067      
Accumulated Depreciation 15,677,522      
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 474,538      
Gross Amount at Which Carried at Close of Period        
Land 684,000      
Building Improvements 3,590,538      
Totals 4,274,538      
Accumulated Depreciation 2,809,689      
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 1,595,610      
Gross Amount at Which Carried at Close of Period        
Land 177,610      
Building Improvements 3,073,969      
Totals 3,251,579      
Accumulated Depreciation 2,484,683      
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 987,302      
Gross Amount at Which Carried at Close of Period        
Land 342,000      
Building Improvements 2,354,971      
Totals 2,696,971      
Accumulated Depreciation 2,090,340      
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 4,757,194      
Gross Amount at Which Carried at Close of Period        
Land 1,410,000      
Building Improvements 10,422,010      
Totals 11,832,010      
Accumulated Depreciation 7,974,356      
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 1,446,236      
Gross Amount at Which Carried at Close of Period        
Land 91,400      
Building Improvements 2,186,596      
Totals 2,277,996      
Accumulated Depreciation 1,519,164      
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) 3,896,953      
Initial Cost to Partnerships        
Land 1,341,737      
Cost Capitalized Subsequent to Acquisition        
Improvements, Net of retirements 135,440      
Gross Amount at Which Carried at Close of Period        
Land 1,341,737      
Building Improvements 8,592,937      
Totals 9,934,674      
Accumulated Depreciation 4,010,934      
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 1,854,782      
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) 33,005,333      
Initial Cost to Partnerships        
Land 16,054,336      
Cost Capitalized Subsequent to Acquisition        
Improvements, Net of retirements (8,244,684)      
Gross Amount at Which Carried at Close of Period        
Land 16,054,336      
Building Improvements 36,549,754      
Totals 52,604,090      
Accumulated Depreciation 15,240,165      
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) 19,870,995      
Initial Cost to Partnerships        
Land 6,815,522      
Cost Capitalized Subsequent to Acquisition        
Improvements, Net of retirements 843,216      
Gross Amount at Which Carried at Close of Period        
Land 6,815,522      
Building Improvements 28,105,303      
Totals 34,920,825      
Accumulated Depreciation 8,228,990      
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 1,060,266      
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 5,013,492      
Gross Amount at Which Carried at Close of Period        
Land 2,175,000      
Building Improvements 17,338,492      
Totals 19,513,492      
Accumulated Depreciation 13,158,563      
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 401,763      
Gross Amount at Which Carried at Close of Period        
Land 156,000      
Building Improvements 1,035,848      
Totals 1,191,848      
Accumulated Depreciation 811,257      
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 1,855,862      
Gross Amount at Which Carried at Close of Period        
Land 385,000      
Building Improvements 3,395,862      
Totals 3,780,862      
Accumulated Depreciation 2,867,700      
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 2,835,600      
Gross Amount at Which Carried at Close of Period        
Land 9,798,478      
Building Improvements 46,404,512      
Totals 56,202,990      
Accumulated Depreciation 8,739,788      
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 268,580      
Gross Amount at Which Carried at Close of Period        
Land 1,375,000      
Building Improvements 1,393,580      
Totals 2,768,580      
Accumulated Depreciation 124,030      
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) 10,322,000      
Initial Cost to Partnerships        
Land 1,512,000      
Cost Capitalized Subsequent to Acquisition        
Improvements, Net of retirements 1,319,949      
Gross Amount at Which Carried at Close of Period        
Land 1,512,000      
Building Improvements 7,021,429      
Totals 8,533,429      
Accumulated Depreciation 5,075,486      
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 2,426,416      
Gross Amount at Which Carried at Close of Period        
Land 936,000      
Building Improvements 6,188,429      
Totals 7,124,429      
Accumulated Depreciation 5,610,496      
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 1,264,410      
Gross Amount at Which Carried at Close of Period        
Land 46,181      
Building Improvements 2,142,733      
Totals 2,188,914      
Accumulated Depreciation 1,470,935      
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 5,384,946      
Gross Amount at Which Carried at Close of Period        
Land 1,200,000      
Building Improvements 10,195,550      
Totals 11,395,550      
Accumulated Depreciation 7,768,753      
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 77,023      
Gross Amount at Which Carried at Close of Period        
Land 6,247,153      
Building Improvements 25,031,800      
Totals 31,278,953      
Accumulated Depreciation 7,204,090      
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 1,355,005      
Gross Amount at Which Carried at Close of Period        
Land 72,525      
Building Improvements 1,942,782      
Totals 2,015,307      
Accumulated Depreciation 1,095,614      
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 284,401      
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) 26,993,000      
Initial Cost to Partnerships        
Land 4,686,728      
Cost Capitalized Subsequent to Acquisition        
Improvements, Net of retirements (214,784)      
Gross Amount at Which Carried at Close of Period        
Land 4,686,728      
Building Improvements 18,532,127      
Totals 23,218,855      
Accumulated Depreciation 12,635,977      
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) 5,954,546      
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 3,906,943      
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 2,978,648      
Gross Amount at Which Carried at Close of Period        
Land 1,335,000      
Building Improvements 10,544,149      
Totals 11,879,149      
Accumulated Depreciation 8,059,088      
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) 4,494,000      
Initial Cost to Partnerships        
Land 44,965      
Cost Capitalized Subsequent to Acquisition        
Improvements, Net of retirements 304,524      
Gross Amount at Which Carried at Close of Period        
Land 44,965      
Building Improvements 4,783,211      
Totals 4,828,176      
Accumulated Depreciation 3,221,610      
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) 38,475,000      
Initial Cost to Partnerships        
Land 461,300      
Cost Capitalized Subsequent to Acquisition        
Improvements, Net of retirements 6,284,273      
Gross Amount at Which Carried at Close of Period        
Land 461,300      
Building Improvements 8,708,909      
Totals 9,170,209      
Accumulated Depreciation 5,933,042      
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) 22,185,693      
Initial Cost to Partnerships        
Land 9,114,334      
Cost Capitalized Subsequent to Acquisition        
Improvements, Net of retirements (1,356,580)      
Gross Amount at Which Carried at Close of Period        
Land 9,114,334      
Building Improvements 34,518,414      
Totals 43,632,748      
Accumulated Depreciation 8,708,815      
Woodland Park Apartments LLC Newton Massachusetts | Buildings and improvements        
Initial Cost to Partnerships        
Building Improvements $ 35,874,994