1/2 Bathroom Advice

[Henry Paarz]

Good Evening! 

I realize this topic has been brought up in the past however, does it really make a difference if a 1/2 bathroom is located on the main floor or basement in a 3 BR townhome? 

*Assuming the basement is finished; does it make a difference in terms of functionality or value to the occupant? 

Thank you in advance for a point in the right direction!