AirTag Reset
Have a new iPhone with new Apple ID. I did not disconnect my AirTag before resetting the phone and turning it in. Anything I can do to use my AirTag on new phone?
iPhone 13 Pro Max, iOS 15
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How to reset your AirTag says: An AirTag can be associated with one Apple ID. If you want to use an AirTag that someone else has used, they'll need to remove the AirTag from their Apple ID first.
In your case "someone else" is equates to another Apple ID - your old one. Did you have a reason to adopt a new Apple ID?
If an item or device is connected to another Apple ID has the steps to remove the AirTag from your previous Apple ID.
As the text says, an AirTag has to be removed from an Apple ID using a device signed in with that same Apple ID - in your case your old one.