Reconfigurable wideband components play an important role in wireless communication systems, however, designing a straightforward wideband 1-bit unit remains a significant challenge. This design is based on the principle of polarization conversion. By controlling the on-off state of the PIN diodes, the polarization of the incident wave is rotated by ±90°, provide dual-polarization regulation and a 180° phase shift. The unit operates from 25.58 to 31.87 GHz, with a relative bandwidth of 21.9% and the cross-polarization reflection coefficient is greater than -2 dB. Meanwhile, the unit demonstrates excellent angular stability, supporting an oblique incidence angle of up to 30°. Utilize this unit to construct a phase-reconfigurable reflectarray with an aperture size of 70 mm × 70 mm. The gain is 20.6 dB at 30 GHz, which can realize ±60° full-space beam scanning capability. This wideband tunable design can be utilized in wireless communication, radar detection, and other fields.