"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 Mr Tai 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 Mr Tai's kayak was brought in by the waves "almost immediately".
An Opotiki man said he understood Mr Tai 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.
"Rest in Peace my boy. Will always remember your cheeky smile, lanky legs and smart ass humor. Was a honour to have you part of my whanau. We love you and will never forget the times spent with you," one post said.
Another read: "We were just remembering all of our kids playing touch together. So sad."
A family member asked "all whanau" wanting to attend Mr Tai's tangi to meet up this morning.