It all depends on what you are building your rig for. My brothers old Samurai on 28.5" tires and locked front and rear would go almost everywhere you pointed it within reason. But my buddies Samurai locked FR with 31" and a SPOA would go further. And my SJ-410 on 33" tires would go further yet.
But yes, once you start lifting you do tend to add price to the vehicle. 31" tires mean you need lower gearing, fix the steering. Then start getting more armor so you don't dent everything up. A skid pan would be the first thing I installed, then some rocker guards.
Are you looking to build a hard-core wheeler or a soft-core/Daily Driver?