The 20141214 entry in ports/head/UPDATING says:

AFFECTS: users of TeXLive

Several scripts in print/texlive-base have been moved to devel/tex-kpathsea. Upgrading them can fail because texlive-base depends on tex-kpathsea, and the new ex-kpathsea tries to install files which were installed by the old texlive-base. The following error message indicates this situation:

pkg-static: tex-kpathsea-6.2.0_1 conflicts with texlive-base-20140525_3 (installs files into the same place). Problematic file: /usr/local/bin/kpsewhere

To solve this problem, remove both of tex-kpathsea and texlive-base first and install the new versions:

# pkg delete -f tex-kpathsea texlive-base

The above is a bit drastic, at least for us who build our own ports. These two portupgrade commands gets the job done, albeit with some overhead:

portupgrade -fprv print/texlive-base
portupgrade -fprv devel/tex-kpathsea