UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                              Washington, DC 20549
                                 ----------------
                                   FORM 12b-25


                           NOTIFICATION OF LATE FILING


                         Commission File No: 000-22104
                          CUSIP Number: Not applicable

(Check One):  Form 10-K  Form 11-K  Form 20-F  Form 10-Q  Form N-SAR

                       For Period Ended: March 31, 2007
                                     -----------------

                  Transition Report on Form 10-K

                  Transition Report on Form 20-F

                  Transition Report on Form 11-K

                  Transition Report on Form 10-Q

                  Transition Report on Form N-SAR

                  For the Transition Period Ended:

         Read instruction sheet (on back page) before preparing form. Please
print or type.

         Nothing in this form shall be construed to imply that the Commission
has verified any information contained herein.

         If the notification relates to a portion of the filing checked above,
identify the Item(s) to which the notification relates:

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Form 12b-25                                          1
                         PART I--REGISTRANT INFORMATION

Full name of registrant:
Boston Financial Tax Credit Fund Plus Limited Partnership

Former name if applicable:

Address of principal executive office (street and number):
c/o Municipal Mortgage & Equity, LLC, 101 Arch Street

City, state and zip code:  Boston, MA  02110


                         PART II--RULE 12b-25(b) AND (c)

         If the subject report could not be filed without unreasonable effort or
expense and the registrant seeks relief pursuant to Rule 12b-25(b), the
following should be completed. (Check box if appropriate)

           (a)    The reasons described in reasonable detail in Part III of this
                  form could not be eliminated without unreasonable effort or
                  expense;

           (b)    The subject annual report, semi-annual report, transition
                  report on Form 10-K, Form 20-F, Form 11-K or Form N-SAR, or
                  portion thereof, will be filed on or before the fifteenth
                  calendar day following the prescribed due date; or the subject
                  quarterly report or transition report on Form 10-Q, or portion
                  thereof will be filed on or before the fifth calendar day
                  following the prescribed due date; and

           (c)    The accountant's statement or other exhibit required by Rule
                  12b-25(c) has been attached if applicable.


                               PART III--NARRATIVE

         The registrant is in the process of resolving certain disclosures and
will not have the information necessary to complete the reporting process within
the deadline for filing the Form 10-K for the year ended March 31, 2007.

                           PART IV--OTHER INFORMATION

         (1)      Name and telephone number of person to contact in regard to
this notification:  Melanie M. Lundquist, (443) 263-2900.
                   ------------------------------------

         (2) Have all other periodic reports required under Section 13 or 15(d)
of the Securities Exchange Act of 1934 or Section 30 of the Investment Company
Act of 1940 during the preceding 12 months or for such shorter period that the
registrant was required to file such report(s) been filed? If the answer is no,
identify report(s).

                                     Yes No

         (3) Is it anticipated that any significant change in results of
operations from the corresponding period for the last fiscal year will be
reflected by the earnings statements to be included in the subject report or
portion thereof?


                                     Yes No

         If so, attach an explanation of the anticipated change, both
narratively and quantitatively, and, if appropriate, state the reasons why a
reasonable estimate of the results cannot be made.

         The registrant expects to report net income of approximately $2,233,000
for the year ended March 31, 2007 and reported a net loss of approximately
$664,000 for the year ended March 31, 2006. The change in the results of
operations was primarily attributable to higher gains on sales of investments in
Local Limited Partnerships during the year ended March 31, 2007.





         The registrant has caused this notification to be signed on its behalf
by the undersigned thereunto duly authorized.


Date:    July 2, 2007

             BOSTON FINANCIAL TAX CREDIT FUND PLUS LIMITED PARTNERSHIP


             By:  Arch Street VIII, Inc., its managing general partner



             By:        /s/ Melanie M. Lundquist
                        ------------------------------------------
                        Name:  Melanie M. Lundquist
                        Title: Treasurer