From Nookipedia, the Animal Crossing wiki
Tanuki are a species of character in Animal Crossing. Tanuki are frequently confused with raccoons in Western culture (and referred to as raccoons in-game) but are actually of the same biological family as dogs, foxes, and wolves. All Tanukis so far have been special characters.
Timmy and Tommy
Timmy and Tommy are twins, and are Tom Nook's nephews. In most Animal Crossing series titles, they work in Nookington's on the second floor, but in Animal Crossing: New Leaf they run the Nookling Stores.
Tom Nook is the main Tanuki in the series, being one of the first special characters to appear. In Animal Crossing: New Leaf he works at Nook's Homes, helping the player to set up a home, make expansions, alter the home exterior, and pay their mortgage.