N997PT

The commercial pilot was distracted by a short conversation with another pilot during an early morning preflight inspection of the helicopter. Following the preflight inspection of the turbine powered helicopter, the commercial pilot attempted to takeoff with the right side tie-down strap still securing the helicopter to the ground. Approximately 2-to-3- feet above ground level (agl), the pilot felt a tug as the slack was removed from the strap and the helicopter entered a dynamic rollover. The main rotor blades impacted the ground and the helicopter began to spin to the left. The pilot lowered the collective and the helicopter landed hard before coming to rest in an upright position. The pilot was able to exit unassisted. An examination of the helicopter revealed that the tail boom sustained structural damage during the accident.