Since I am not sure if the answer on this post will ever be updated here's an updated answer for those reading.
Share AirTags with iOS 17 / iPadOS 17 / Mac OS Sonoma and beyond
You can now share AirTags with another user that has an Apple ID (excluding child accounts) and compatible Apple device.
Quick Steps
- Open Find My app
- Open items tab
- Press/Click on the AirTag you want to share
- Press "Add Person"
Note: >iOS 17, >iPad OS 17, > MacOS Sonoma (14.4.1) required to share AirTags. AirTags themselves only require to be paired with a iOS 14.5 or above device to be used but iOS 17 and above to be shared.
(supported iPhone list) (supported iPad list) (supported Mac list)
Links to Official guides on how to share an AirTag for more in depth instructions: iPhone Guide, iPad Guide , Mac Guide