Preparations for his tangi were underway.
Mr Tai was well known in the community - he played rugby and touch and was known for his contagious and cheeky smile, sense of humour and happy-go-lucky personality.
"We so lucky to have known such a talent. Cheeky fulla (sic)," his cousin wrote on Facebook.
She recalled the last time she saw the 21-year-old.
'You jumped the fence, kissed me hello, gave big girl a kihi and awhi (kiss and hug) then chased my baby around the lawn for 20mins for her kiss.
"I'm gonna miss you... miss the cheekiness and smart mouth... miss your 'hi sister' call from the other side of the street... miss your talented bad boy ways on the rugby and touch fields. I'm so honoured to call you one of my inherited younger brothers. Rest in peace brother... forever in my heart."
Another cousin wrote: "So shattered! Gone way to soon my cuz. I'll miss seeing your cheeky face next door every day... Another uncle my son misses out on getting to know. Love you so much."
Police and Coast Guard searched the area assisted by a helicopter after being alerted by family members about 1pm yesterday.
The sea conditions at the time were described as rough and the man was not thought to be wearing a lifejacket.
An Opotiki woman, who did not want to be named, said she saw a kayaker paddling out in rough water just after lunch. "So sad, we saw him going out and thought it was a bit rough," she said.
Eastern Bay police rural response manager Mark van der Kley told the Whakatane Beacon the man's kayak was brought in by the waves "almost immediately".
An Opotiki man said he understood the man had fallen out of his kayak. "Without a lifejacket, once you expel the air in your lungs it's difficult to keep afloat in this cold and the waves. The sea is more rough than calm."
The tributes began pouring in on Facebook last night.