Raccoons like to be clean and hygienic. That is why they never use their dens as bathrooms and why they wash their food before the consume it. Ammonia is a chemical compound naturally found in urine which raccoons find rather offensive. Wolf, coyote and mountain lion urine is sold as a raccoon deterrent. The ammonia present in human urine can also be used, although it is unclear whether it is effective at keeping raccoons away for long.
Identify where the raccoon problem is — usually around your garbage cans where they can find food. They also like to get into small animal enclosures, such as chicken coops or bird feeders.
Collect human urine in a bucket or similar container. Morning samples work best because they are more concentrated. It may take some time to collect an adequate sample amount, depending on the size of the area you need to protect. If you have males that feel like making frequent, yet discrete, donations to the problem site, by all means encourage this.
Pour the collected urine sample around the perimeter of the problem area. Raccoons come out around twilight so do this around late afternoon to make it fresh. Repeat this procedure on a regular basis to keep them away. Once a week should do it. If you feel the need to do it more frequently, such as in rainy areas when it washes away, go right ahead.