Add primary residence value input

[daphnehanse11]

Summary

• Add primary_residence_value as a person-level yearly USD stock input for market value of a primary residence.
• Derive assessed_property_value from primary_residence_value using gov.local.tax.assessment_rate.<state>.
• Add default assessment-rate hooks and focused YAML coverage while preserving direct assessed_property_value inputs.

Closes #8351.

Tests

• make format
• uv run --frozen policyengine-core test policyengine_us/tests/policy/baseline/gov/local/tax/assessed_property_value.yaml -c policyengine_us
• uv run --frozen policyengine-core test policyengine_us/tests/policy/baseline/gov/local/tax/assessed_property_value.yaml policyengine_us/tests/policy/baseline/gov/local/ca/la/general_relief/eligible/la_general_relief_home_value_eligible.yaml policyengine_us/tests/policy/baseline/gov/states/wa/dshs/tanf/wa_tanf_countable_resources.yaml policyengine_us/tests/policy/baseline/gov/states/mi/tax/income/credits/homestead_property_tax/integration.yaml policyengine_us/tests/policy/baseline/gov/states/mi/tax/income/credits/homestead_property_tax/mi_homestead_property_tax_credit_eligible.yaml policyengine_us/tests/policy/baseline/gov/states/wa/dor/property_tax_exemption/senior_disabled/integration.yaml policyengine_us/tests/policy/baseline/gov/states/wa/dor/property_tax_exemption/senior_disabled/wa_senior_disabled_property_tax_exemption.yaml policyengine_us/tests/policy/baseline/gov/states/ma/tax/income/credits/senior_circuit_breaker/ma_scb_total_income.yaml policyengine_us/tests/policy/baseline/gov/states/ma/tax/income/credits/senior_circuit_breaker/ma_senior_circuit_breaker.yaml policyengine_us/tests/policy/baseline/gov/states/wv/tax/income/exemptions/homestead_exemption/wv_homestead_exemption.yaml policyengine_us/tests/policy/baseline/gov/states/mt/dhs/tanf/eligibility/mt_tanf_countable_resources.yaml policyengine_us/tests/policy/baseline/gov/states/dc/dhs/tanf/eligibility/dc_tanf_countable_resources.yaml policyengine_us/tests/policy/baseline/gov/states/nm/hca/nm_works/resources/nm_works_countable_non_liquid_resources.yaml -c policyengine_us

[codecov]

Codecov Report

✅ All modified and coverable lines are covered by tests.
✅ Project coverage is 100.00%. Comparing base (bf8b00a) to head (4b853b3).
⚠️ Report is 35 commits behind head on main.

Additional details and impacted files

@@             Coverage Diff              @@
##             main     #8353       +/-   ##
============================================
+ Coverage   78.70%   100.00%   +21.29%     
============================================
  Files        4750         2     -4748     
  Lines       69270        23    -69247     
  Branches      341         0      -341     
============================================
- Hits        54517        23    -54494     
+ Misses      14675         0    -14675     
+ Partials       78         0       -78     

Flag	Coverage Δ
unittests	100.00% <100.00%> (+21.29%)	⬆️

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