To reduce damage to the corn crop in small gardens, wrap filament tape around the ripening ears of corn. Raccoons may tear though other types of tape so using filament tape is the most effect. Placing plastic bags over the ears of corn may discourage raccoons, also.
A woven wire fence may prevent access to gardens. The fence should be 6 feet high with the top foot bent outward to discourage raccoons from climbing into the garden. Or, an electric wire can be added to the top. The bottom 2 feet of the fence should be buried beneath the ground in an L shape.
If the raccoon learns to get through the fence by climbing over, breaking through or burrowing under it, you can install a single strand of electric wire 8 inches from the fence and 8 inches above the ground.
If you dont have a woven wire fence, use two strands of electric wire around the perimeter of the garden -- one strand 6 inches and one strand 12 inches above ground.
Electric fences need only be turned on at dusk and can be shut off in the morning. Use care when installing electric wire and take precautions if its accessible by children or neighbors. Electric fences work well for chicken yards, too, if the birds dont have access to a coop with securely closed windows and doors.
Use of scare tactics such as scarecrows, lights, and streamers, is effective for only a short time. Raccoons quickly learn they are not a threat and will ignore them.
Repellents have not been found effective to ward off raccoons. However, mothballs and PDB crystals used in enclosed spaces, like the attic or chimney, will cause raccoons to leave, allowing you time to put in place measures to prevent access.