Can i deduct water bill payments

No.  That is your personal expense.  Utility bills for you personal residence are not deductible.  Or are you claiming a home office?

What if it is for an entire apartment complex commercial building

If you have a water bill (or other expenses ) for an apartment complex that you own, your tax return should include a Schedule E (Form 1040).

• This part of your tax return will report income or loss from rental real estate, royalties, partnerships, S corporations, estates, trusts, and residual interests.

@twherry