A novel polarization rotation technique based on an artificial magnetic conductor (AMC) structure is proposed. A new polarization rotating reflective surface (PRRS) is designed using a newly proposed AMC as the unit cell. The height of the so-constructed PRRS is only 0.04 λ ₀ . Our theoretical analysis shows that the polarization rotation property of the new PRRS is due to an impedance imbalance which can be analyzed using an equivalent circuit model. In addition, two polarization rotation bands and a large polarization rotation bandwidth of 29.1% can be achieved by using the new PRRS. Moreover, the new PRRS is applied for the first time to design a low-profile dipole antenna for the generation of circular polarization radiation. Three polarization states are readily achieved. Both simulation and measurement results demonstrate good right-handed circular polarization with a broad axial ratio bandwidth and a large axial ratio beamwidth in both the xoz and yoz planes.