While I also disagree with the relocation of any animal I must point out that it is not illegal in all 50 states, Wisconsin allows it as long as you get permission of the land owner to release on private property, however it is illegal to release on any lands owned or controlled by the DNR.
I realize that this thread is almost 4 years old but I wish to remind everyone that it is against the law in all 50 states to release a live raccoon anywhere except on or at the very sight that you trapped it. The reason is it is proving hard to eliminate rabies in the wild coon population as long as good meaning but uninformed people shuffle coons around like a Vegas dealer shuffles cards. As for myself I don't want to be responsible for a child getting bit by a rabid coon or from other wildlife that contracted rabies from a coon that I released biting a human. If you can live with that guilt then more power to you so go ahead and knock yourself out.
If you go to the trouble and expense to trap a coon then by all means kill all the coons that you trap. Not doing so is tantamount to going to the work and expense of building coops, fences, and carrying for your hens and then buying all your eggs at the Safe Way or at the Piggly Wiggly store.