The pilot of a helicopter performing aerial application reported that his loader laid the water hose across the skids due to the location of the helicopter's fill port and the ground water tank. After the loading was complete, the pilot reported that during takeoff, "the helicopter felt like the skids were dragging through the dirt even though I knew I was at least 5 [feet] above the ground." The pilot further reported that he realized the water hose nozzle had snagged on the helicopter's skid and he attempted to abort the takeoff. As soon as he began the abort, the helicopter nosed down, impacted terrain, and rolled over to the right. The pilot did not report any mechanical malfunctions or failures with the helicopter that would have precluded normal operation. The loader, who also witnessed the accident, reported that this was the last load of the day for this spray location. He further reported that as the helicopter entered a hover, he noticed a hose lying over the right skid and he "waved and screamed" to the pilot, but he had already turned out of view. The loader subsequently observed the "dry lock nozzle" hook onto the right skid and the helicopter "lurched to the right" and impacted terrain. The loader assisted the pilot in an emergency evacuation, as they both observed a post-crash fire. The nearby water truck was empty and the helicopter was destroyed by the post-crash fire.