Place the pumpkin puree in a medium bowl. Add cumin, smoked paprika, cinnamon, nutmeg, and salt.
Stir until the seasonings are completely incorporated into the pumpkin puree.
Warm the corn tortillas before filling them so they become more flexible and less likely to crack. Heat them briefly in a skillet with a light coating of cooking spray or warm them in the microwave for several seconds.
Arrange the softened tortillas on a clean, flat work surface.
Spread approximately 1–2 tablespoons of refried black beans over one half of each tortilla.
Spoon some seasoned pumpkin puree over the black beans and gently spread it into an even layer.
Sprinkle a small handful of shredded pepper jack cheese over the pumpkin. Fold the empty half of each tortilla over the filling to create a taco.
Heat a large skillet over medium heat. Lightly coat it with cooking spray, butter, or your preferred cooking oil.
Arrange the Pumpkin and Black Bean Tacos in the hot skillet without overcrowding. Cook in batches if necessary.
Cook for approximately 4–5 minutes per side, or until the tortillas are golden and crispy and the cheese inside has melted. Adjust the heat as needed to prevent the tortillas from browning too quickly.
Transfer the tacos to a plate and allow them to cool for a few minutes, as the filling will be very hot.
Serve with avocado, salsa, pico de gallo, sour cream, hot sauce, or your favorite taco toppings.