Both are similar in meaning. Close is most often used with to ( we live close to downtown) to indicate location. Both can be used to indicate a narrow escape from disaster ( 1 That was a close call. My car almost hit the guardrail. 2 That was a near miss. We could have been hurt. ).
Close can also mean to complete something or shut something. In this case, it is pronounced as cloz with a z instead of an ess. ( 1 We closed the deal with a new customer. 2 Close the door.)
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Como preposiciones ambos significan "cerca." Como ya dijo Cathy, también hay un verbo "to close" que significa "cerrar." Y hay un verbo "to near" que significa "acercar a."
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^^^ mejor: "cerca de" ^^^
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To add, close can also indicate the strength of a relationship, i.e "I'm close with my cousins" means that you have a good relationship with your cousins and that you talk to them often. Íntimo en español.