State legislators and Denver’s City Council have kicked the can down the road year after year, never cleaning up the budget messes they created. Now the bill is coming due.

Frankly, they’re long overdue for a fiscal reckoning — and a nice reality-slap to the face.

Under the Golden Dome, Gov. Jared Polis called a special session two weeks ago to plug fiscal “holes” supposedly left by President Trump’s so-called “big, beautiful bill.”

Yes, Colorado faces an $800 million shortfall on a $44 billion budget. But that’s only because state tax collections are tied to federal adjusted gross income — so when Congress cuts taxes, Colorado takes in less, too.

Gazette columnist Eric Sondermann pointed out that Colorado is one of a handful of these “rolling conformity” states that follow all federal rules for deductions, exemptions and exclusions. With federal tax breaks on tips and overtime, Coloradans’ taxable income shrinks. That means taxpayers keep more of our own money instead of sending it to a state government that’s been proven irresponsible at every turn.

Let’s be honest: The fact that we’re even in this pickle says it all.

A few years ago, the state was sitting on a $3.6 billion surplus. Instead of putting that windfall to good use, Polis and the Legislature squandered it. Rather than asking how they could handle it responsibly, they asked how they could spend more.

Now, with coffers thinner, they cry crisis.

Worse still, their priorities are out of whack. For example, instead of funding roads — the transportation means for most Coloradans — lawmakers keep inventing new transportation “fees” on everything from deliveries to Uber rides to siphon money for underutilized transit (light rail, buses, etc.) and environmental mitigation.

That cash rarely reaches pavement, which drains economic activity. (For instance: Every time I-70 shuts down, that costs $2 million, according to CDOT — costing surrounding communities and businesses that depend on reliable highway access.)

Voters soon will have a chance to ensure transportation dollars actually go to — brace yourself — roads, which I’ll explore next week. But from protecting the Taxpayer’s Bill of Rights to redirecting spending, We the People usually have to be the ones to step in and bring some fiscal sanity when politicians refuse.

That’s why voters adopted TABOR back in 1992 — to check runaway government by capping revenue and requiring a vote of the people on any tax hikes. Yet, today’s Democrats are back at it, scheming to raise taxes — by restoring taxes on overtime pay — again without asking voters.

There may be reasons to debate the fairness and economic wisdom of untaxing overtime or tips, depriving other fields and even other restaurant jobs of the same opportunity. But there’s no justification to defy TABOR and sidestep the people.

That’s not just bad policy — it’s an insult to voters who’ve had to rein in this state time and again.

Make no mistake: Polis and his band of fiscally reckless Democrats may want to wash away recent history, but they can’t. The blame for this fiscal mess rests squarely with them.

In Denver, where the city faces a $200 million shortfall next year and a $50 million revenue gap this year, Mayor Mike Johnston’s answer is to lay off 171 city employees and axe 665 vacant positions.

While he’s tried to deflect some of the blame toward Trump and “declining revenues,” at least he’s admitted the real problem: “significant growth in the cost of city government over the past decade.” He’s called this growth “unsustainable,” and he’s right.

It’s basic math: In just 12 years, the size of city government has nearly doubled, with expenses up 83% against 75% revenue growth — a spending gap of 8%. In no world is that “sustainable.”

When families overspend, we tighten our belts and cut back. For years, Denver has done the exact opposite — ballooning government until it burst. Here, Johnston is finally acquiescing to reality: City Hall has been living beyond its means for far too long.

His problem is that he hasn’t been transparent or forthright about his plans or consistent in how he makes decisions. Critics accuse him of making retaliatory decisions on whom to lay off and which positions to slash.

Let’s be honest: These cuts, however difficult, are a necessary start. What comes next must be a clear, comprehensive plan to eliminate failed, costly and counterproductive programs — including some of Johnston’s own botched pet projects on homelessness and climate change.

Rather than whining about layoffs, city council members should ask tougher questions about where the money’s going — and finally act like serious stewards of taxpayer dollars.

From the State Capitol to City Hall, Democrats hold all the power. They can dodge blame, spin narratives or claim credit after the fact, but reality stays the same.

This is their mess. Until they clean it up with real, systemic reform, nothing will really change.

Jimmy Sengenberger is an investigative journalist, public speaker, and longtime local talk-radio host. Reach Jimmy online at Jimmysengenberger.com or on X (formerly Twitter) @SengCenter.