For filters, the option is located in the 'Details' dialog
?
Info
If the JIRA administrator changes the owner of a dashboard/filter:
If the new owner is among the list of 'Share ownership' of the dashboard/filters, the list of co-owners is not impacted in any way. It's just as if the new owner took ownership via the 'Take Ownership' button.
If the new owner is not among the co-owners of the dashboard/filter, the list of co-owners is reset. It is up to the new owner to share the ownership with whoever he wishes.