North Carolina Election To Opt Out of Presumptive Base Fee is a process in which the taxpayers in North Carolina can opt out of the presumptive base fee imposed by the state. This opt-out option allows taxpayers to choose an alternative fee structure that they feel is more beneficial to their individual situation. The taxpayers who opt out of the presumptive base fee will be required to pay their respective taxes based on the alternative fee structure. There are two types of North Carolina Election To Opt Out of Presumptive Base Fee: the Flat Rate Opt-Out and the Variable Rate Opt-Out. The Flat Rate Opt-Out allows taxpayers to pay a flat rate on their taxes instead of the presumptive base fee. The Variable Rate Opt-Out allows taxpayers to pay a variable rate on their taxes which is based on their income and other factors.