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INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS (Details 5) - USD ($)
12 Months Ended
Dec. 31, 2018
Dec. 31, 2017
Revenue    
Rental $ 4,525,264 $ 6,919,800
Interest and other 65,379 136,457
Operating Partnerships Revenue 4,590,643 7,056,257
Expenses    
Interest 593,513 757,006
Depreciation and amortization 1,086,987 1,748,660
Taxes and insurance 576,112 847,681
Repairs and maintenance 1,119,763 1,731,967
Operating expenses 1,914,238 2,976,456
Other expenses 67,851 66,377
Operating Partnerships Total Expenses 5,358,464 8,128,147
NET LOSS (767,821) (1,071,890)
Net loss allocated to Boston Capital Tax Credit Fund III L.P. (810,437) (1,090,861)
Net Income (Loss) allocated to other partners 42,616 18,971
Series 15 [Member]    
Revenue    
Rental 0 1,153,677
Interest and other 0 23,128
Operating Partnerships Revenue 0 1,176,805
Expenses    
Interest 0 92,829
Depreciation and amortization 0 297,243
Taxes and insurance 0 131,008
Repairs and maintenance 0 300,959
Operating expenses 0 541,718
Other expenses 0 0
Operating Partnerships Total Expenses 0 1,363,757
NET LOSS 0 (186,952)
Net loss allocated to Boston Capital Tax Credit Fund III L.P. 0 (183,370)
Net Income (Loss) allocated to other partners 0 (3,582)
Series 16 [Member]    
Revenue    
Rental 2,051,554 2,125,114
Interest and other 19,960 25,896
Operating Partnerships Revenue 2,071,514 2,151,010
Expenses    
Interest 216,785 238,102
Depreciation and amortization 460,933 501,821
Taxes and insurance 199,870 212,583
Repairs and maintenance 524,096 510,900
Operating expenses 805,819 896,468
Other expenses 7,914 7,914
Operating Partnerships Total Expenses 2,215,417 2,367,788
NET LOSS (143,903) (216,778)
Net loss allocated to Boston Capital Tax Credit Fund III L.P. (166,527) (249,603)
Net Income (Loss) allocated to other partners 22,624 32,825
Series 17 [Member]    
Revenue    
Rental 842,135 1,158,320
Interest and other 15,306 23,502
Operating Partnerships Revenue 857,441 1,181,822
Expenses    
Interest 127,006 106,109
Depreciation and amortization 238,976 343,736
Taxes and insurance 105,121 154,864
Repairs and maintenance 276,104 217,152
Operating expenses 347,561 465,770
Other expenses 4,000 9,000
Operating Partnerships Total Expenses 1,098,768 1,296,631
NET LOSS (241,327) (114,809)
Net loss allocated to Boston Capital Tax Credit Fund III L.P. (238,912) (113,659)
Net Income (Loss) allocated to other partners (2,415) (1,150)
Series 18 [Member]    
Revenue    
Rental 1,631,575 2,033,200
Interest and other 30,113 48,207
Operating Partnerships Revenue 1,661,688 2,081,407
Expenses    
Interest 249,722 281,788
Depreciation and amortization 387,078 517,189
Taxes and insurance 271,121 300,593
Repairs and maintenance 319,563 585,277
Operating expenses 760,858 850,774
Other expenses 55,937 49,463
Operating Partnerships Total Expenses 2,044,279 2,585,084
NET LOSS (382,591) (503,677)
Net loss allocated to Boston Capital Tax Credit Fund III L.P. (404,998) (495,051)
Net Income (Loss) allocated to other partners 22,407 (8,626)
Series 19 [Member]    
Revenue    
Rental 0 449,489
Interest and other 0 15,724
Operating Partnerships Revenue 0 465,213
Expenses    
Interest 0 38,178
Depreciation and amortization 0 88,671
Taxes and insurance 0 48,633
Repairs and maintenance 0 117,679
Operating expenses 0 221,726
Other expenses 0 0
Operating Partnerships Total Expenses 0 514,887
NET LOSS 0 (49,674)
Net loss allocated to Boston Capital Tax Credit Fund III L.P. 0 (49,178)
Net Income (Loss) allocated to other partners $ 0 $ (496)