Abstract: Polarization is one of the fundamental characteristics of electromagnetic waves, primarily describing the temporal variation of the electric field vector. The polarization rotation reflective surface (PRRS), as a functional device capable of changing the polarization state of electromagnetic waves, has wide applications in radar cross section (RCS) reduction, antenna design, remote sensing systems, and other fields. In recent years, PRRS has become a research hotspot in the field of electromagnetic metasurfaces. This paper focuses on a polarization rotation reflective surface that converts linearly polarized incident waves into orthogonal linearly polarized reflected waves, and it systematically reviews the design principles and implementation methods of PRRS. From the perspectives of structural configurations and material compositions of PRRS unit cells, we comprehensively summarize the domestic and international research progress on PRRS designs with characteristics such as narrowband, wideband, multiband, multifunction and tunability.