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>

frontend/src/App.tsx

@@ -23,6 +23,8 @@ import { CashFlowPage } from './pages/reports/CashFlowPage';
 import { AgingReportPage } from './pages/reports/AgingReportPage';
 import { YearEndPage } from './pages/reports/YearEndPage';
 import { SettingsPage } from './pages/settings/SettingsPage';
+import { AdminPage } from './pages/admin/AdminPage';
+import { AssessmentGroupsPage } from './pages/assessment-groups/AssessmentGroupsPage';
 
 function ProtectedRoute({ children }: { children: React.ReactNode }) {
   const token = useAuthStore((s) => s.token);
@@ -38,6 +40,14 @@ function OrgRequiredRoute({ children }: { children: React.ReactNode }) {
   return <>{children}</>;
 }
 
+function SuperAdminRoute({ children }: { children: React.ReactNode }) {
+  const token = useAuthStore((s) => s.token);
+  const user = useAuthStore((s) => s.user);
+  if (!token) return <Navigate to="/login" replace />;
+  if (!user?.isSuperadmin) return <Navigate to="/dashboard" replace />;
+  return <>{children}</>;
+}
+
 function AuthRoute({ children }: { children: React.ReactNode }) {
   const token = useAuthStore((s) => s.token);
   const currentOrg = useAuthStore((s) => s.currentOrg);
@@ -73,6 +83,16 @@ export function App() {
           </ProtectedRoute>
         }
       />
+      <Route
+        path="/admin"
+        element={
+          <SuperAdminRoute>
+            <AppLayout />
+          </SuperAdminRoute>
+        }
+      >
+        <Route index element={<AdminPage />} />
+      </Route>
       <Route
         path="/*"
         element={
@@ -93,6 +113,7 @@ export function App() {
         <Route path="reserves" element={<ReservesPage />} />
         <Route path="investments" element={<InvestmentsPage />} />
         <Route path="capital-projects" element={<CapitalProjectsPage />} />
+        <Route path="assessment-groups" element={<AssessmentGroupsPage />} />
         <Route path="reports/balance-sheet" element={<BalanceSheetPage />} />
         <Route path="reports/income-statement" element={<IncomeStatementPage />} />
         <Route path="reports/budget-vs-actual" element={<BudgetVsActualPage />} />