This paper introduces an ultra-wideband (UWB) reflective metasurface that exhibits the characteristics of a linear to circular (LTC) polarization conversion. The LTC polarization conversion is an orthotropic pattern comprising two equal axes, v and u, which are mutually orthogonal. Additionally, it possesses a 45° rotation with respect to the y-axis which extends vertically. The observed unit cell of the metasurface resembles a basic dipole shape. The converter has the capability to transform LP (linear polarized) waves into CP (circular polarized) waves within the frequency range 15.41–25.23 GHz. The band that contains its 3dB axial ratio lies within 15.41–25.23 GHz, which corresponds to an axial ratio (AR) bandwidth of 49.1%, and the resulting circular polarized wave is specifically a right-hand circular polarization (RHCP). Additionally, an LTC polarization conversion ratio (PCR) of over 98% is achieved within the frequency range between 15 and 24 GHz. A thorough theoretical investigation was performed to discover the underlying mechanism of the LTC polarization conversion. The phase difference Δφμν among the reflection coefficients of both the v- as well as the u-polarized incidences is approximately ±90° that is accurately predictive of the AR of the reflected wave. This study highlights that the reflective metasurfaces can be used as an efficient LTC polarization conversion when the Δφμν approaches ±90°. The performance of the proposed metasurface enables versatile applications, especially in antenna design and polarization devices, through LTC polarization conversion.