I don't mind offensive jokes if used in the appropriate moment,. The problem is, too few people know what's appropriate. It's cool and all if you're around familiar friends who know what you mean and won't take offense, but some people are lacking of a mental filter with what they say.
Also, too many make offensive jokes to be offensive, and it's incredibly lame to do so. Living in the south, I hear incredibly offensive gay/black jokes all the time. They piss me off greatly. They are just way too spiteful, to the point that it's not a joke anymore but a statement of hatred.
I'm perfectly fine with offensive jokes if used properly. But not enough people know how to shut up at the right moment. For those people, just think before you say things. Please. For those of you who can handle the offensive joking with grace and without stepping on people's toes, keep it up.