You may want to consider some things when building a new home and planning to finished an area in the basement in the future.
The height of the basement wall should be between 8.5’ and 9’ high to ensure a nice finished height in the basement. Locate heating system, water heater, sump pump & pit panel box in a location that can be walled off to create a utility room in the future. Rough in bathroom for a future bathroom and check sewer level to see if a pump and pit will be required.
Location of steps entering the basement. This is difficult to move in some plans but it does affect the future layout of finished basement. Egress windows or doors will be needed to meet code requirements, so a detailed layout would help your Housing Consultant make sure you are code compliant.
Electric panel box may need to be upgraded to 320 amp with extra 100 amp. panel box to ensure you have enough space in the panel box for future electric needs.
Taking these steps now when building will help you in the future to finish the basement. Good planning is the key.