super3 / lowerproptax / 19655438989 / 1

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Fix N+1 query and remove dead code

- Replace N+1 query in getProperties with single JOIN query
- Remove unused user_email code from getPendingProperties and getCompletedProperties
- Add test for properties with assessments (100% branch coverage)
- Update mock database to support assessment data

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

80 of 80 branches covered (100.0%)

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177 of 177 relevant lines covered (100.0%)

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