Normally, you will only need to change the owner of shared filters or dashboards, as other users use those; however, in rare cases where you need to change the owner of nonshared filters or dashboards, you can first switch the user session to the owner of the filter or dashboard, as outlined in the Switching user sessions in Jira recipe, and then change the owner to someone else. Note that this requires the user to be active in Jira, so you might need to first reactivate the account.