Raccoons
  As of January 1, 1994, Wildlife Rehabilitators are no longer allowed to accept raccoons for rehabilitation.  This information will hopefully aid you in any encounters you may have with raccoons.
  It is always preferable and certainly more humane to leave young animals with their parents until they are weaned.  Raccoons will sometimes have their young in places that are inconvenient for humans such as attics, chimneys, backyard sheds.  If this happens, try to be tolerant of them for 6-8 weeks.  If you cannot conceive of sharing your "space" with these animals, then please try to get the mother to leave WITH her babies.  Several techniques to try are: Place a radio set to a talk-show station in the area that the raccoon family is living.  Raccoons dislike the sound of human voices and the radio may make her think that humans are too close and force her to move her young to a new den.  Another tactic is to place a bright light in the area and leave it on 24 hours a day.  Mother raccoons like dark places to raise their young.  Both of these methods have been successful in the past, as raccoons really do not like raising their families in close proximity to humans.  The reasons they sometimes do this are that there are not enough hollow trees around to provide adequate denning sites and loss of habitat due to overzealous development.  If you have a hollow tree on your property, consider not having it cut down.  This will provide a natural nesting site for any number of animals and/or birds that are fascinating to watch, and it will prevent the animal from utilizing your chimney, shed or attic.
   If you cut down a tree and find a nest of baby raccoons in it, if the babies are uninjured, leave them in a box near where the tree stood and the mother may return for them when you leave the area.  Observe from inside your home or from a safe distance.  Elevate the temporary nest out of reach of companion animals who may find the young raccoons tempting playthings.
   Another tactic, if there are no babies involved, is to place a jar of ammonia with a rag in it as a wick in or near the area where the offender is residing.  Raccoons do not like this smell.  As you know, ammonia is an irritant, so do not use this technique in an area where there is no ventilation or where there are young, as the fumes may kill or permanently damage the animal's lungs.
  NEVER start a fire if there are raccoons in your chimney.  if you have been gone all winter and return in spring, please check your chimney before starting a fire.  If there is a nest, the mother will run from the heat and flames, leaving the young in the nest where they will die from the smoke and/or heat of the fire.
  You should allow at least 48 hours for any of the above methods to work, as the mother raccoon needs the time to locate a new den to move her young into.  
  If you have a serious problem, you can call a rehabilitator for advice, or call a nuisance wildlife trapper to remove an adult raccoon.  If this is necessary during birthing and lactation season, you must insist that the trapper search for the young.  Nuisance trappers charge a fee and we urge you to ask them about their methods of disposing of the animals.  Many trappers kill the animals they remove from your property, and some do not always do this humanely.  Be specific when asking questions about this.  There is no law that states a trapper must kill the animals.  At this time, trappers can still transport and release within the guidelines set down by state agencies.