Linear functions in analytic geometry are functions of the form $f(x)=a\cdot x+b$ for $a,b \in \mathbb{R}$.
Now try to write $\text{abs}(x)$ in such a form.
Another way to see it: linear functions are "straight lines" in the coordinate system (excluding vertical lines), this clearly excludes having a "sharp edge" in the graph of the function like $\text{abs}(x)$ has it for $x=0$.
In linear algebra (and this is the more common definition) linear functions denote ones of the form $f(x)=a\cdot x$ which is equivalent to require $b=0$ in the above definition. As $\text{abs}(x)$ is not linear with the first, weaker definition it cannot be linear either with this definition.