A theoretical model is proposed to preliminary assess the performance of plasma-based reflecting and transmitting surfaces. The model has been verified and, subsequently, exploited in a feasibility study to implement beam steering and polarization control. Theoretical findings laid the basis for the numerical design of a reconfigurable plasma-aided horn antenna. Notably, the solution proposed is capable of both beam steering and polarization control relying on a plasma-based transmitting surface. Specifically, the main lobe can be steered in the range 0 • − 50 • maintaining the gain > 10 dBi, the relative side lobe level < −10 dB, and the reflection coefficient < −10 dB. The bandwidth is 1 GHz for an operation frequency of 10 GHz. Polarization conversion is feasible maintaining values of the plasma parameters and magnetic induction field compatible with the technology at the state of the art.