Having a dead raccoon on your property can lead to several problems such as the potential for spreading disease, attracting other wild animals as well as the unpleasant smell that accompanies a dead animal. A dead raccoon should be disposed of properly as soon as it is discovered. Small children and pets should not be allowed anywhere near the body of the raccoon before or during the removal process.
Put on Latex gloves. Raccoons are notorious for having a variety of diseases, including rabies. You do not want to get any of their bodily fluids on your skin. If necessary, put on two pairs of latex gloves and wear long sleeves and long pants.
Use a shovel to pick up the body. Place the end of the shovel under the body of the raccoon and lift up. Raccoons can weigh more than 20 lbs., so be prepared to lift a heavy weight.
Place the body in a trash bag. It is helpful to have someone else (wearing gloves) hold open the trash bag for you. If you are alone, open the bag on the ground and place the body of the raccoon into it. Tie it securely shut.
Place the bag inside a cardboard box and tape the box shut. This will help keep predators from disturbing the remains. Place the box outside for your garbage pick up if you have this service. If not, you can either take the body to the area landfill or contact animal control services to come take the body away for you.