In most states that mandate it, yes, though the process varies by district and some schools make it deliberately awkward. Before you opt out, consider that it is typically a free scored attempt that can only help you under superscoring.
Before opting out, price what you are declining: a free, proctored, scored attempt during the school day, at a familiar site, that can only help under superscoring. The cases where opting out is clearly right usually involve a scheduling conflict rather than the test itself.
The full picture, with the surrounding detail, is in SAT School Day vs the Weekend SAT: Which Score Counts?.