They need to make him a pen like they would an outdoor dog. Make him some climbing toys etc. Raccoons can be vaccinated just for rabies just like dogs and cats. I used to have pet raccoons. If they take him off some place now, it's going to be a large animal sanctuary where he won't find his way back "home" he is too used to people and will ended up being destroyed if he starts doing this stuff at someone elses house. Tell her to look for an Wildlife Rehabilitator in her area