Either. Last summer our area had a terrible epidemic of rabid skunks. County and state workers were out every day trying to trap them. Racoons might have a better chance of spreading them to domestic pets and hence to humans because they are bolder and more apt to confront a dog or cat.
Raccoons because they are more confrontational & aggressive than skunks. They're more likely to inflict or be inflicted by bites from other rabid animals. But since rabies is easily transmissible both creatures, treat both animals with caution & never approach.