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/pages/assessment-groups/AssessmentGroupsPage.tsx

@@ -0,0 +1,274 @@
+import { useState } from 'react';
+import {
+  Title, Text, Card, Table, SimpleGrid, Group, Stack, Badge, Loader, Center,
+  ThemeIcon, Button, Modal, TextInput, NumberInput, Textarea, Switch, ActionIcon,
+} from '@mantine/core';
+import { useForm } from '@mantine/form';
+import { useDisclosure } from '@mantine/hooks';
+import { notifications } from '@mantine/notifications';
+import {
+  IconPlus, IconEdit, IconCategory, IconCash, IconHome, IconArchive,
+} from '@tabler/icons-react';
+import { useQuery, useMutation, useQueryClient } from '@tanstack/react-query';
+import api from '../../services/api';
+
+interface AssessmentGroup {
+  id: string;
+  name: string;
+  description: string;
+  regular_assessment: string;
+  special_assessment: string;
+  unit_count: number;
+  actual_unit_count: string;
+  monthly_operating_income: string;
+  monthly_reserve_income: string;
+  total_monthly_income: string;
+  is_active: boolean;
+}
+
+interface Summary {
+  group_count: string;
+  total_monthly_operating: string;
+  total_monthly_reserve: string;
+  total_monthly_income: string;
+  total_units: string;
+}
+
+export function AssessmentGroupsPage() {
+  const [opened, { open, close }] = useDisclosure(false);
+  const [editing, setEditing] = useState<AssessmentGroup | null>(null);
+  const queryClient = useQueryClient();
+
+  const { data: groups = [], isLoading } = useQuery<AssessmentGroup[]>({
+    queryKey: ['assessment-groups'],
+    queryFn: async () => { const { data } = await api.get('/assessment-groups'); return data; },
+  });
+
+  const { data: summary } = useQuery<Summary>({
+    queryKey: ['assessment-groups-summary'],
+    queryFn: async () => { const { data } = await api.get('/assessment-groups/summary'); return data; },
+  });
+
+  const form = useForm({
+    initialValues: {
+      name: '',
+      description: '',
+      regularAssessment: 0,
+      specialAssessment: 0,
+      unitCount: 0,
+    },
+    validate: {
+      name: (v) => (v.length > 0 ? null : 'Required'),
+      regularAssessment: (v) => (v >= 0 ? null : 'Must be >= 0'),
+    },
+  });
+
+  const saveMutation = useMutation({
+    mutationFn: (values: any) =>
+      editing
+        ? api.put(`/assessment-groups/${editing.id}`, values)
+        : api.post('/assessment-groups', values),
+    onSuccess: () => {
+      queryClient.invalidateQueries({ queryKey: ['assessment-groups'] });
+      queryClient.invalidateQueries({ queryKey: ['assessment-groups-summary'] });
+      notifications.show({ message: editing ? 'Group updated' : 'Group created', color: 'green' });
+      close();
+      setEditing(null);
+      form.reset();
+    },
+    onError: (err: any) => {
+      notifications.show({ message: err.response?.data?.message || 'Error', color: 'red' });
+    },
+  });
+
+  const archiveMutation = useMutation({
+    mutationFn: (group: AssessmentGroup) =>
+      api.put(`/assessment-groups/${group.id}`, { isActive: !group.is_active }),
+    onSuccess: () => {
+      queryClient.invalidateQueries({ queryKey: ['assessment-groups'] });
+      queryClient.invalidateQueries({ queryKey: ['assessment-groups-summary'] });
+      notifications.show({ message: 'Group status updated', color: 'green' });
+    },
+  });
+
+  const handleEdit = (group: AssessmentGroup) => {
+    setEditing(group);
+    form.setValues({
+      name: group.name,
+      description: group.description || '',
+      regularAssessment: parseFloat(group.regular_assessment || '0'),
+      specialAssessment: parseFloat(group.special_assessment || '0'),
+      unitCount: group.unit_count || 0,
+    });
+    open();
+  };
+
+  const handleNew = () => {
+    setEditing(null);
+    form.reset();
+    open();
+  };
+
+  const fmt = (v: string | number) =>
+    parseFloat(String(v || '0')).toLocaleString('en-US', { style: 'currency', currency: 'USD' });
+
+  if (isLoading) return <Center h={300}><Loader /></Center>;
+
+  return (
+    <Stack>
+      <Group justify="space-between">
+        <div>
+          <Title order={2}>Assessment Groups</Title>
+          <Text c="dimmed" size="sm">Manage property types with different assessment rates</Text>
+        </div>
+        <Button leftSection={<IconPlus size={16} />} onClick={handleNew}>
+          Add Group
+        </Button>
+      </Group>
+
+      <SimpleGrid cols={{ base: 1, sm: 2, md: 4 }}>
+        <Card withBorder padding="lg">
+          <Group justify="space-between">
+            <div>
+              <Text size="xs" c="dimmed" tt="uppercase" fw={700}>Groups</Text>
+              <Text fw={700} size="xl">{summary?.group_count || 0}</Text>
+            </div>
+            <ThemeIcon color="blue" variant="light" size={48} radius="md">
+              <IconCategory size={28} />
+            </ThemeIcon>
+          </Group>
+        </Card>
+        <Card withBorder padding="lg">
+          <Group justify="space-between">
+            <div>
+              <Text size="xs" c="dimmed" tt="uppercase" fw={700}>Total Units</Text>
+              <Text fw={700} size="xl">{summary?.total_units || 0}</Text>
+            </div>
+            <ThemeIcon color="green" variant="light" size={48} radius="md">
+              <IconHome size={28} />
+            </ThemeIcon>
+          </Group>
+        </Card>
+        <Card withBorder padding="lg">
+          <Group justify="space-between">
+            <div>
+              <Text size="xs" c="dimmed" tt="uppercase" fw={700}>Monthly Operating</Text>
+              <Text fw={700} size="xl">{fmt(summary?.total_monthly_operating || '0')}</Text>
+            </div>
+            <ThemeIcon color="teal" variant="light" size={48} radius="md">
+              <IconCash size={28} />
+            </ThemeIcon>
+          </Group>
+        </Card>
+        <Card withBorder padding="lg">
+          <Group justify="space-between">
+            <div>
+              <Text size="xs" c="dimmed" tt="uppercase" fw={700}>Monthly Reserve</Text>
+              <Text fw={700} size="xl">{fmt(summary?.total_monthly_reserve || '0')}</Text>
+            </div>
+            <ThemeIcon color="violet" variant="light" size={48} radius="md">
+              <IconCash size={28} />
+            </ThemeIcon>
+          </Group>
+        </Card>
+      </SimpleGrid>
+
+      <Card withBorder>
+        <Table striped highlightOnHover>
+          <Table.Thead>
+            <Table.Tr>
+              <Table.Th>Group Name</Table.Th>
+              <Table.Th ta="center">Units</Table.Th>
+              <Table.Th ta="right">Regular Assessment</Table.Th>
+              <Table.Th ta="right">Special Assessment</Table.Th>
+              <Table.Th ta="right">Monthly Operating</Table.Th>
+              <Table.Th ta="right">Monthly Reserve</Table.Th>
+              <Table.Th>Status</Table.Th>
+              <Table.Th></Table.Th>
+            </Table.Tr>
+          </Table.Thead>
+          <Table.Tbody>
+            {groups.length === 0 && (
+              <Table.Tr>
+                <Table.Td colSpan={8}>
+                  <Text ta="center" c="dimmed" py="lg">
+                    No assessment groups yet. Create groups like "Single Family Homes", "Condos", etc.
+                  </Text>
+                </Table.Td>
+              </Table.Tr>
+            )}
+            {groups.map((g) => (
+              <Table.Tr key={g.id} style={{ opacity: g.is_active ? 1 : 0.5 }}>
+                <Table.Td>
+                  <div>
+                    <Text fw={500}>{g.name}</Text>
+                    {g.description && <Text size="xs" c="dimmed">{g.description}</Text>}
+                  </div>
+                </Table.Td>
+                <Table.Td ta="center">
+                  <Badge variant="light">{g.actual_unit_count || g.unit_count}</Badge>
+                </Table.Td>
+                <Table.Td ta="right" ff="monospace">{fmt(g.regular_assessment)}</Table.Td>
+                <Table.Td ta="right" ff="monospace">
+                  {parseFloat(g.special_assessment || '0') > 0 ? (
+                    <Badge color="orange" variant="light">{fmt(g.special_assessment)}</Badge>
+                  ) : '-'}
+                </Table.Td>
+                <Table.Td ta="right" ff="monospace">{fmt(g.monthly_operating_income)}</Table.Td>
+                <Table.Td ta="right" ff="monospace">{fmt(g.monthly_reserve_income)}</Table.Td>
+                <Table.Td>
+                  <Badge color={g.is_active ? 'green' : 'gray'} variant="light" size="sm">
+                    {g.is_active ? 'Active' : 'Archived'}
+                  </Badge>
+                </Table.Td>
+                <Table.Td>
+                  <Group gap={4}>
+                    <ActionIcon variant="subtle" onClick={() => handleEdit(g)}>
+                      <IconEdit size={16} />
+                    </ActionIcon>
+                    <ActionIcon
+                      variant="subtle"
+                      color={g.is_active ? 'gray' : 'green'}
+                      onClick={() => archiveMutation.mutate(g)}
+                    >
+                      <IconArchive size={16} />
+                    </ActionIcon>
+                  </Group>
+                </Table.Td>
+              </Table.Tr>
+            ))}
+          </Table.Tbody>
+        </Table>
+      </Card>
+
+      <Modal opened={opened} onClose={close} title={editing ? 'Edit Assessment Group' : 'New Assessment Group'} size="md">
+        <form onSubmit={form.onSubmit((values) => saveMutation.mutate(values))}>
+          <Stack>
+            <TextInput label="Group Name" placeholder="e.g. Single Family Homes" required {...form.getInputProps('name')} />
+            <Textarea label="Description" placeholder="Optional description" {...form.getInputProps('description')} />
+            <Group grow>
+              <NumberInput
+                label="Regular Assessment (per unit)"
+                prefix="$"
+                decimalScale={2}
+                min={0}
+                {...form.getInputProps('regularAssessment')}
+              />
+              <NumberInput
+                label="Special Assessment (per unit)"
+                prefix="$"
+                decimalScale={2}
+                min={0}
+                {...form.getInputProps('specialAssessment')}
+              />
+            </Group>
+            <NumberInput label="Expected Unit Count" min={0} {...form.getInputProps('unitCount')} />
+            <Button type="submit" loading={saveMutation.isPending}>
+              {editing ? 'Update' : 'Create'}
+            </Button>
+          </Stack>
+        </form>
+      </Modal>
+    </Stack>
+  );
+}