You mean legally or factually, for the most part you have to have a license or be part of a wildlife rescue type group. Yes they can be quite tame though, same with any animal although domesticated is technically different.

Raccoons in NA are toothy chewy adorable little ecosystem destructors

I’ve heard occasional stories of people with pet raccoons, but also have read stories of pet raccoons eating a baby’s appendages off. As with all pets, not to be left unattended with small children.