Preheat oven to 375°F and grease a 9x13-inch dish with cooking spray.
In a skillet, brown the ground beef over medium-high heat for 6–8 minutes.
Add diced onion and garlic; cook 3 minutes until softened.
Stir in taco seasoning and water; simmer until thickened.
In a bowl, combine bell pepper, corn, beans, and chilies.
Layer half the tortillas, beef, vegetables, sauce, and cheese.
Repeat layers and top with sour cream mixed with salsa.
Cover with foil and bake for 25 minutes.
Remove foil, top with remaining cheese, and bake 15 minutes uncovered.
Let rest 10 minutes before serving; garnish as desired.