Neurological raccoons can have rabies, canine distemper, or something else, and ONLY LAB TESTING can tell the difference!
Best to trap it and get it tested if there's any chance that a pet or human had any contact with it. If you shoot it, NOT in the head, which is needed for rabies testing. Then wrap it in plastic and chill, don't freeze the body.
Call your DNR, who may want to test it, and public health, and up the chain at your animal control folks. We've run into this in SE Michigan, where idiots at public health and AC don't know what should be done.
Mary