Opening the field guide
Procyon lotor
A dexterous, mostly nocturnal mammal with a black mask and a ringed tail.

Black face mask edged with pale fur
Four to six dark rings around a bushy tail
Long, sensitive toes that leave hand-like tracks
Wooded areas near water, wetlands, suburbs, city parks, and other places with food, water, and shelter.
Usually active at night, raccoons investigate food with highly sensitive front paws and readily adapt to human neighborhoods.
The facial mask and fully ringed tail separate raccoons from opossums, skunks, and ringtails in most views.
Watch from a distance and never corner one. Keep pets away and remove access to food, compost, and unsecured garbage.
Avoid feces and den sites; raccoon roundworm can be hazardous. Contact animal control for an injured or unusually behaving raccoon.
Common raccoons are widespread and have adapted well to many human-altered landscapes.
Sources are linked below. Field marks vary with age, sex, season, region, light, and viewing distance.