No, just a single Apple ID may track an individual AirTag.
This implies that the same AirTag cannot be shared by the devices of two or more persons. Because the AirTag can only be associated with one Apple ID, it can only be tracked by devices that use the same Apple ID. AirTag cannot be connected to more than one iCloud account. Only the owner of an AirTag may unpair it from an Apple ID.
How to Factory Reset an AirTag so that it may be used by someone else
- Open the Find My app.
- Tap on the AirTag that you want to remove by choosing its name from the list.
- Swipe upwards to bring up the full AirTag settings.
- Tap on "Remove Item."
- Tap on "Remove" and then tap again on the "Remove" popup.