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Regarding this, do raccoons build nests in trees?
Raccoon Habitat Traditionally, raccoons prefer heavily wooded areas with access to trees, water and abundant vegetation. There, they make their dens in the hollow parts of trees as well as abandoned burrows, traveling up to 18 miles to forage for food. Raccoons are extremely adaptable.
Simply so, where do raccoons have their babies?
Raccoons give birth from January through June and often use attics and chimneys as dens to raise their young. If you discover a family of raccoons nesting in or around your home, the animals should not be removed until fall (when nesting season has ended) in order to avoid separating young raccoons from their parents.
Raccoons take them one at a time and usually move further away than squirrels. If you have no mind for the legalities of catching a raccoon, you need to make sure you relocate it at least five miles away if you don't want it to come sneaking back into your home.