Remember how our elected friends in Trenton promised us a 20 percent property-tax cut? Well, Election Day has passed for this year, and it’s time for them to get back to business.

Stating the obvious: Taxpayers want relief from the highest property taxes in the nation. If they don’t get it soon, they will be seeking to remove the 120 state legislators who are all up for election next November.

So in an effort to at lesast look like they are dealing with the problem, for the past three months the Legislature has been in a special session trying to find ways to reform our unbearable property-taxation system.

Four separate committees have looked at spending, taxes, and state services. They have examined our overburdened school financing system and the unnecessary duplication of municipal governmental bodies and services.

Last week they released the fruit of their efforts thus far — a report of 500 pages, listing 98 ways to cut our taxes.

The report suggests ways to change how the state pays for public education, changes to governmental services, and reform of the state pension and health-benefit systems.

The report calls for an immediate 20 percent property-tax reduction through a system of direct credits on local taxes, instead of the politicians’ favorite standby — the tax rebate check delivered by the incumbents just a month or so before Election Day.

The hitch, as always, is where to find the money to pay for these tax cuts. While we can reform pensions, consolidate duplicative and wasteful governmental units, in the end the pie is only so big.

On the positive side, many of the suggested reforms are long overdue. Pension abuse is rampant among state employees who enjoy such gimmicks as “tacking,” which is the art of getting time “tacked” onto your state pensions by holding part-time jobs. Or you can get yourself appointed to a high-paying patronage position toward the end of your career, for just enough time to increase your pension.

Still, pension reform proposals have little chance of passage this year in the face of opposition from the powerful state employee unions, which should wield disproportionate influence over Democrats in a legislative election year.

Duplicative services should be consolidated wherever possible, passing the savings along to taxpayers. Police departments, fire departments, and school administration are prime candidates for budgetary liposuction. Regionalization and shared services are ideas that should be more practiced than simply talked about.

Still, like every other idea, consolidation will face strong opposition from our elected and appointed municipal and state officials who stand to lose their jobs.

Our system of state school funding is also in sore need of reform. Right now, 60 percent of state aid to education goes to the 31 poorest school districts, the Abbott districts. While they obviously need the state aid, it has not translated to anything more than an empty money pit and an inequitable formula for the rest of the state. It certainly hasn’t provided for better education or for the performance accountability that was intended when the formula was created.

Other ideas in the report are simply so bad they should be deemed dead on arrival.

For instance, the idea of taking the recent sales-tax increase and dedicating it to property-tax reform is a complete farce. We needed that money to close a budget gap already bequeathed to us by these very same legislators. What is the benefit of taking money in increased sales taxes and returning it right back to us as property-tax relief? Do they really think we are too stupid to notice?

Other ideas are simply just plain bad — and could cost more in political capital than they could possibly be worth. Among the very worst: putting tolls on routes 95, 80, and 78. In a state where we have spent the last 10 years trying to figure out how to remove the tolls from the Turnpike and the Parkway, the last thing we need is more new toll roads.

Maybe the state should consider selling naming rights. After all, the New York Mets are getting $20 million a year from Citigroup to name their new stadium Citi Field. Why shouldn’t the state collect money for “New Jersey: The JPMorgan Chase Garden State.” I’d go along with it if it saved me $1,200 a year in property-taxes.

Lower legislative salaries might be a good idea as well. Oops, I’m not being very reasonable am I?

Everybody wants a tax break, but as Mark Twain said of the weather, “no one does anything about it.” Maybe that is finally about to change.