It is the second drowning on Lake Rotoiti this year, and the third on Rotorua lakes.
"In general water is a very unforgiving environment and if things go wrong they can go dramatically wrong very quickly."
Mr Taylor said when things went wrong, as in the recent incident, there was no coming back from it.
"It is tragic."
He said a moment's inattention and decision taken for whatever reason could have catastrophic consequences.
Mr Taylor said people on or in the water needed to wear the appropriate safety gear.
He said three deaths on Rotorua lakes in the first two months "was not a particularly flash start" to the year.
"One death is too many."