Searches in the Utah area due to the way our MLS system works do include the unfinished basement in the square footage of the home. There is also an entry that shows how much of the basement is finished. Similarly, searches on the Park City MLS show a total square foot measurement and a finished square foot measurement. You will also find a standard disclaimer that the square footage measurement of the home is provided as a courtesy and is not guaranteed. So the answer to your question is "some-what"; buyers may or may not consider an unfinished basement as a plus, but it does have a value that should be considered when selling or purchasing a home.