SECTION 1. Notwithstanding any general or special law to the contrary, the board of appeals within a municipality, in the determination of whether low or moderate income housing exists in a municipality in excess of ten percent of the housing units reported in the most recent federal decennial census, so that requirements or regulations imposed by said board of appeals in a permit after comprehensive hearing shall be deemed consistent with local needs, may count as low or moderate income housing units, manufactured housing units in manufactured housing communities; provided:

(1) That each qualifying manufactured housing unit has a fair cash value of no more than $100,000 and is subject to no outstanding board of health citations;

(2) That the total of (a) the average annual rent for a housing site in which a manufactured housing unit is located; (b) an annual financing cost for a new manufactured housing unit costing $100,000 at a then current interest rate charged by an area lender to a credit-worthy borrower; and (c) the annual cost of utilities, not included in the rent, for a manufactured housing unit in the northeast region, estimated by a manufacturer, trade association or other reliable source, is affordable to a single person household with an income equal to no more than 80% of area median income, as determined by the federal Department of Housing and Urban Development, paying no more than 30% of income for these expenses; and

(3) That the median income for a household in the census tract in which the manufactured housing community is located, as computed in the most recent federal decennial census, is less than 80% of area median income, as computed by the federal Department of Housing and Urban Development.”