Lagging theory has emerged to construct mathematical models to describe groundwater flow since 2017 due to the addition of two lagging parameters to simply represent a complex physical model; however, the original theory, called dual-phase lag theory, has been widely applied to heat transfer problems since 1995. As yet, lagging theory has already been applied to develop the mathematical model related to well hydraulic in confined or unconfined aquifers and stream depletion prediction problems. For example, the effects of water inertia, dead-end or small-pore storage, capillary fringe exceeding storage, capillary suction, and streambed storage on the hydraulic response can all be simply represented by two lagging parameters, whereas the physical-based model may necessitate more in situ measures as inputs to the model. Although it has some benefits for data interpretation, there are only a few studies (merely five published papers) that specifically focus on the application of lagging theory to the problem of groundwater flow because the physical meaning of lagging parameters remains somewhat unclear. This study aims to present a brief review of studies on groundwater flow problems and to discuss the physical insights behind the concept of lagging theory. The threshold value analysis is used to investigate the lagging effect on the drawdown. In addition, we introduce several candidate models regarding the hydrology or well hydraulic for future research directions.