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Do “here” and “hear” have the same phonetic transcription in the same country?

Is there any accent that makes a distinction when pronuncing “here” and “hear”? From Wiktionary: Here (UK) /hɪə(ɹ)/ (US) /hɪɹ/ Hear (UK) /hɪə(ɹ)/ (US) IPA: /hiːɹ/ So, according to that, US ...