One of the most important accessories for hunters is a good pair of binoculars. Hunting raccoons is not very different from hunting other animals.
Of course you can scout much earlier to become knowledgeable about the area you want to hunt, but just make sure you re-evaluate the area before the season starts. You can buy masking scents which mimic one of natures outdoor odors such as the forest or small game. The larger the objective lens the more light it will gather.
Your binoculars should be waterproof, and the lenses should be fog-proof. Roof prism binoculars are popular with hunters. You could use a life-like coyote decoy or a rabbit decoy as well as others, the choice is up to you.
Many courses cover hunting laws in your area, which you should be familiar with before you go hunting. I have heard story after story about how smart the old bucks can be - they will swim, crawl, hold tight in cover, and use their natural color and stealth methods to avoid even the most experienced hunters.