Implement Phase 2 features: roles, assessment groups, budget import, Kanban

- Add hierarchical roles: SuperUser Admin (is_superadmin flag), Tenant Admin,
  Tenant User with separate /admin route and admin panel
- Add Assessment Groups module for property type-based assessment rates
  (SFHs, Condos, Estate Lots with different regular/special rates)
- Enhance Chart of Accounts: initial balance on create (with journal entry),
  archive/restore accounts, edit all fields including account number & fund type
- Add Budget CSV import with downloadable template and account mapping
- Add Capital Projects Kanban board with drag-and-drop between year columns,
  table/kanban view toggle, and PDF export via browser print
- Update seed data with assessment groups, second test user, superadmin flag
- Create repeatable reseed.sh script for clean database population
- Fix AgingReportPage Mantine v7 Table prop compatibility

Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>

backend/src/database/tenant-schema.service.ts

@@ -101,6 +101,19 @@ export class TenantSchemaService {
         CHECK (NOT (debit > 0 AND credit > 0))
       )`,
 
+      // Assessment Groups
+      `CREATE TABLE "${s}".assessment_groups (
+        id UUID PRIMARY KEY DEFAULT uuid_generate_v4(),
+        name VARCHAR(255) NOT NULL,
+        description TEXT,
+        regular_assessment DECIMAL(10,2) NOT NULL DEFAULT 0.00,
+        special_assessment DECIMAL(10,2) DEFAULT 0.00,
+        unit_count INTEGER DEFAULT 0,
+        is_active BOOLEAN DEFAULT TRUE,
+        created_at TIMESTAMPTZ DEFAULT NOW(),
+        updated_at TIMESTAMPTZ DEFAULT NOW()
+      )`,
+
       // Units (homeowners/lots)
       `CREATE TABLE "${s}".units (
         id UUID PRIMARY KEY DEFAULT uuid_generate_v4(),
@@ -118,6 +131,7 @@ export class TenantSchemaService {
         owner_phone VARCHAR(20),
         is_rented BOOLEAN DEFAULT FALSE,
         monthly_assessment DECIMAL(10,2),
+        assessment_group_id UUID REFERENCES "${s}".assessment_groups(id),
         status VARCHAR(20) DEFAULT 'active' CHECK (status IN ('active', 'inactive', 'sold')),
         created_at TIMESTAMPTZ DEFAULT NOW(),
         updated_at TIMESTAMPTZ DEFAULT NOW()