You'll need lightmaps for each lod(including the destroyed geometry), otherwise it won't show up lightmaps in-game for the entire static no matter what state.
As Psyrus said you can resize the destroyed geometry lightmaps to 8x8 as they never show ingame anyway. This will save you space on your final lightmap atlas files.
A lightmap file has the following naming:
static_name=AB=C=D=E.dds
A is the
geometry, 0 being the normal geometry, 1 being the destroyed geometry
B is the
lod number. 0,1,2,3,...
C,D,E are the
coordinates respectively(X,Y,Z).
So for example if you want to go and re-size the destroyed-version LM's of a house_dest(as you will never see them and it will save you lots of space), you go and look for a lightmap with
house_dest_4a=10=70=26=-291.dds
house_dest_4a=11=70=26=-291.dds
house_dest_4a=12=70=26=-291.dds
...
and you go ahead and resize them to 8x8 and save them in the right DDS format again. (DXT1,8mipmaps).
You can automate this process by using batch resizing and saving in photoshop. Should be explained quite well here:
Batch resizing in Photoshop | Shape Shed
So you just put all to resize LM's in a seperate folder, you make a resize/save action and you use that to batch resize the files in said new folder.