On July 15, 2018, about 1745 eastern daylight time, a Bell 47J helicopter, N8568F, was destroyed during a hard landing and a postimpact fire following a loss of engine power near the Franklin Flying Field Airport (3FK), Franklin, Indiana. The pilot was seriously injured. The helicopter was registered to Brown County Tours and operated by the pilot as a Title 14 Code of Federal Regulations Part 91 personal flight. Day visual meteorological conditions prevailed, and the flight was not operated on a flight plan. The local flight originated from 3FK about 1730.The pilot reported that the helicopter had not been flown since 2014 and was being test flown in conjunction with an annual inspection prior to return to service. He stated that the engine lost power about 50 ft above ground level, resulting in a hard landing, and a postimpact fire. A witness reported that the pilot was checking out the helicopter because it had not been flown yet this season. The initial flight was completed without incident and, after the helicopter was fueled, the pilot took off again. The witness did not see the entire flight, but he could hear the helicopter and the engine sounded "smooth." He observed the helicopter flying over the fields north of the airport and subsequently noticed a "plume of white or grey smoke trailing the helicopter." The helicopter subsequently descended into the field. The helicopter came to rest upright. The aft portion of the tail boom, including the tail rotor assembly, separated and was located about 30 ft from the main wreckage. The main rotor blades remained attached to the hub and were located with the main wreckage. A postimpact fire consumed most of the fuselage structure. The engine sustained thermal damage consistent with the fire. A postaccident examination conducted by a Federal Aviation Administration inspector did not reveal any anomalies consistent with a preimpact failure or malfunction. However, the engine examination was limited by the postimpact fire damage. Although the helicopter had not been flown since 2014, maintenance records revealed that annual inspections were completed during that time with the most recent inspection being completed in April 2017. At the time of the accident, an annual inspection was in progress but had not been completed.