This paper demonstrates a new type of frequency tunable polarization selective surface operating at low THz, which is devised by utilizing the unique features of graphene. The device is comprised of an infinite array of identical unit cells in three layers. Multiple graphene dipoles are placed on the top and bottom layers to form the vertical and horizontal electric field filters. Using this new configuration, the proposed device exhibits reflection for the incident Left-Hand-Circular-Polarization (LHCP) waves and becomes transparent to the incoming Right-Hand-Circular-Polarization (RHCP) waves. The excited localized surface plasmonic resonance mode on the graphene based unit cells significantly reduces the physical dimension of the device. The unit cell dimension of the proposed design is in the order of 0.18 wavelengths in comparison to conventional metallic structures, where it is of order a half a wavelength. In the full wave analysis, the graphene based polarization selective surfaces exhibit an isolation of 21 dB for LHCP waves and a transmission loss of around 5.1 dB for waves with RHCP characteristics. The performance has also been examined under oblique incidence. The results fully verify that the proposed planar device operates properly for incident angles up to 40°. The tuning effect of the described device is investigated by varying the chemical potentials of graphene. Significant frequency reconfiguration capability is achieved in the isolation of LHCP incident waves, and meanwhile, for RHCP incidence, the transmission rate remains reasonably high.