Todd wrote:
I purchased my mother a laceleaf Japanese Maple when her father passed
away two years ago.

Yesterday some idiots who were cutting down trees let a branch fall on
the maple and broke it. For some reason then they cut off the tree at
the base - leaving about 2 inches above ground.

Will it grow back?

I believe that laceleaf Japanese maples are almost always grafted onto
more ordinary Japanese maple rootstock, so even if something did come
back, it probably wouldn't be a laceleaf variety.