If two things are next to each other, it means they are immediately beside each other:
Ex) There’s a bank next to my house.
With the word “next,” we always use “to”:
Don’t say “There’s a bank next my house.”
If two things are near or close to each other, it means they are in the same local area (but not immediately beside each other):
Ex) There’s a bank near my house. = There’s a bank close to my house.
Don’t say “near to.”