On July 19, 2013, about 0930 central daylight time, a Bell 206B helicopter, N23L, impacted crops and terrain during an agricultural application pass near Tamaroa, Illinois. The pilot reported no injuries. The helicopter was substantially damaged. The helicopter was registered to and operated by Kash Helicopter Services LLC under the provisions of 14 Code of Federal Regulations Part 137 as an aerial application flight. Visual meteorological conditions prevailed for the flight, which was not operated on a flight plan. The local flight originated from a private helipad near the accident site about 0928.The pilot reported that he took off, flew about one-quarter mile to the assigned field, and completed an initial application pass. He recalled that he was approaching his intended turning point to reverse course for the next spray run; however, he did not recall the accident sequence. The accident site was located about one-quarter mile south of his planned turning point in an adjacent farm field. The main rotor contacted and severed the tailboom during the accident sequence; the helicopter came to rest on its right side. The pilot commented that the terrain was "flat" with eight-foot tall corn. He also noted that the helicopter was "performing great" with no known problems prior to the accident.A postaccident examination of the helicopter by a Federal Aviation Administration inspector did not reveal any anomalies consistent with a preimpact malfunction or failure.