On April 29, 1999, about 1130 Atlantic standard time, a Robinson R22 Beta, N2314T, registered to Universal Development Corporation, rolled over on landing in a residential area near Lares, Puerto Rico. Visual meteorological conditions prevailed at the time and no flight plan was filed for the 14 CFR Part 91 personal flight. The helicopter was substantially damaged and the private-rated pilot, and one passenger were not injured. The flight originated about 1100, from the Eugenio Maria De Hostos Airport, Mayaguez, Puerto Rico. The pilot stated that he was flying a sick individual home, and after arriving in that area, he circled several times to view the area. He noted power lines in the area but while descending to land about 10 feet above ground level, the passenger advised him for the first time to watch the wire (determined to be a suspended garden hose). He became distracted by the comment from the passenger and diverted his attention to look for the wire. The helicopter then touched down on the uneven ground in a side slip; experienced dynamic rollover, and came to rest on the left side. The pilot further stated that there was no engine or flight control preimpact failure or malfunction.