They’re also likely to establish a home near a source of water. In rural areas, raccoons tend toward natural shelters like hollow trees, rock crevices, brushy areas, or abandoned animal burrows. Tree branches that reach close to your roof may even serve as easy access for the spaces above your ceiling. They’re found living inside chimneys and rake through siding and shingles to enter houses and set up a den in attics. Location: Raccoons have adapted to humans in cities and suburbs by using residences and buildings as spaces for living and feeding.